应收账款质押贷款业务在实施过程中遭遇多重困境，未能发挥应有作用。

Accounts receivable pledge loan business in multiple difficulties encountered in the implementation process,Unable to play their role.

　　2007年10月，中国人民银行颁布《应收账款质押登记办法》，银行业金融机构办理应收账款质押融资有了合法的质权登记公示平台。

In October 2007,Promulgated by the people's bank of China[Accounts receivable pledge registration method],Banking financial institutions to deal with the accounts receivable pledge financing has the legal right of registration of the public platform.

　　但我们在阜阳的实地调研中发现，近两年来应收账款质押融资发展缓慢。

But we found in fuyang field research,Accounts receivable pledge financing developed slowly in the past two years.

　　困境有四：

Trouble has four:

　　银行设置门槛高，单笔权限有限。发放贷款行对授信客户及其上游企业要求较高，除要求有正常的结算往来外，另外需要有发放贷款行认可的企业担保，增大了授信贷款难度，造成很多企业难以实现以应收账款质押融资的目的。同时，银行业金融机构尤其是县级机构单笔放款权限有限，实际操作中执行的标准更低，造成部分借款人不能进行应收账款质押，及时使用货款。

Banks set high threshold,Single authority co., LTD.Distribution of lender to credit the customer higher requirements and its upstream enterprises,In addition to the requirements for normal settlement outside contacts,Also need to issue guarantee approved by the lender,Increases the credit loan is difficult,Cause many enterprises difficult to implement for the purpose of the accounts receivable pledge financing.At the same time,Banking financial institutions in particular institutions at the county level single loan authority is limited,The operation performed in the standard is low,Have no accounts receivable pledge caused part of the borrower,Timely use of payment.

　　质押权利缺乏保障。基层银行业金融机构开办的应收账款质押融资业务，风险控制上有一定困难，存在购销双方信用风险。销货方仅仅将其应收账款质押给贷款行，且质押比例最高达90%。如果购方推迟归还其应付账款，则销方索要应收账款的积极性不足，容易造成金融机构逾期风险，甚至形成呆账风险。

Pledge rights lack of security.Banking financial institutions at the grass-roots level of accounts receivable pledge financing business,Risk control has the certain difficulty,Purchasing and selling both sides credit risk.XiaoHuoFang only its receivables pledged to the lender,And the pledge rate up to 90%.If buyers delay to return its accounts payable,Annul demand accounts receivable just lack of enthusiasm,Easy to cause risk of financial institutions within the time limit,Even form bad debt risk.

　　办理手续繁琐，管理成本较高。办理应收账款质押业务需要借款人提供合同、发票、发货单三项核对一致，办理手续烦琐，降低客户办理意愿。而县域中小企业发展尚处于初期阶段，产品销售多以初级加工为主，应收账款主要集中在销售产品、提供劳务、出租、让渡资产使用权等经营活动形成的债权，应收账款存在债务人资信程度不高或账龄长等问题，难以作为有效的质押担保。

Formalities trival,Management cost is higher.Deal with accounts receivable pledge business requires the borrower to provide the contract/The invoice/Three invoice to check,The formalities troublesome,Reduce customer deal with will.And the development of small and medium-sized enterprises is still in its early stage of the county,Product sales mainly primary processing,Accounts receivable mainly focus on selling products/Provide labor services/rent/Assignment to use assets management activities such as form of creditor's rights,Accounts receivable debtor credit level is not high or long aging problem,To serve as an effective pledged collateral.

　　融资款项使用时间短，降低办理意愿。部分金融机构在实际操作中认为该业务风险相对较大，缺乏融资产品的创新动力(310328,基金吧)。同时，很多企业根本没有意识到自身应收账款可以作为担保品来解决融资问题。

Financing funds use short time,Reduce conduction intend.Some financial institutions in practice that the business risk is relatively large,Lack of financing products innovation power(310328,Fund it).At the same time,Many companies fail to realize that their accounts receivable as collateral to solve the financing problems.

　　针对应收账款质押融资发展缓慢的现状及问题，可以从以下四方面作改进：

In view of the accounts receivable pledge financing present situation and problems of slow development,Can do the improvement from the following four aspects:

　　加强应收账款质押融资宣传。各级政府及银行业金融机构应运用多手段、多渠道开展应收账款质押融资业务和质押登记相关知识宣传，尤其是在当前中小企业融资难情况下，定期开展应收账款质押融资的相关意义、条件等宣传，提高应收账款质押融资的普及率。

Strengthen the accounts receivable pledge financing.At all levels of government and banking financial institutions should use multiple means/Through various channels to carry out the registration of pledge of accounts receivable pledge financing business and relevant knowledge propaganda,Especially in the current small and medium-sized enterprise financing difficult cases,Regularly carry out related meaning of accounts receivable pledge financing/Conditions of propaganda,Improve the popularity rate of accounts receivable pledge financing.

　　加强登记系统和信用体系建设。加强人民银行应收账款质押登记系统日常管理，保证所有应收账款质押融资业务均在该登记系统办理正常登记。同时，增加应收账款质押登记公示系统统计查询功能，完善商业银行用户权限，保证商业银行上级行查询统计辖区应收账款质押登记情况；方便用户查询，避免重复登记。

Strengthen the construction of the registration system and credit system.To strengthen the people's bank accounts receivable pledge registration system daily management,Ensure that all accounts receivable pledge financing business in the normal registration registration system.At the same time,Increase the accounts receivable pledge registration publicity system statistics query functions,Improve the commercial bank user permissions,Ensure that commercial Banks the superior line query statistics jurisdiction registration of pledge of accounts receivable;Convenient user queries,Avoid duplication of registration.

　　适当降低门槛。适度授权，提高基层银行尤其是县级分支机构的应收账款质押业务授信规模，并缩短审批时间，保证贷款企业能及时通过应收账款质押融资快捷办理到所需贷款，增强基层金融机构办理应收账款质押业务积极性，拓宽企业融资渠道。

Decrease the threshold.Appropriate authorization,Improve the grassroots bank especially branches at the county level of accounts receivable pledge business credit scale,And shorten the time of examination and approval,Timely by accounts receivable pledge financing guarantee loan enterprises fast and to the required loan,Strengthen grassroots financial institutions deal with account receivable pledge business motivation,Broaden the financing channels.

　　建立科学的贷款风险评价和控制体系。各银行业金融机构应加强应收账款质押业务的风险控制，健全该项业务风险控制办法，加强贷前调查评估。同时，建立信贷产品创新激励机制，为新的信贷产品推广应用开展“绿色通道”。

Set up a scientific system of loan risk evaluation and control.The banking financial institutions should strengthen the account receivable pledge business of risk control,Improve the business risk control measures,Strengthen the loan before the survey assessment.At the same time,Establish credit product innovation incentive mechanism,For a new credit application"The green channel".

　　（作者单位为中国人民银行阜阳市中心支行）

(The author unit for fuyang city in the people's bank of China central subbranch)