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本文对应收账款质押贷款的基本概念和风险要素进行了梳理，在此基础之上，通
过对 XY 银行应收账款质押贷款案例的分析，研究了 XY 银行开展应收账款质押贷款业
务过程中存在的风险，并从供应链金融角度出发，提出完善 XY 银行应收账款质押贷
款流程管理的对策，最后对全文进行归纳总结。发展应收账款质押贷款对于中小企业
发展具有重要的理论意义与实践意义，必将在新时期为中小企业的发展提供原动力，
也是当今中国银行业务发展的必然趋势。本文通过对 XY 银行的研究，剖析应收账款
质押贷款业务的风险点及防范对策。本文提出的建议能够促使 XY 银行应收账款质押
贷款业务更好地开展，缓解当地中小企业融资难的问题，使得应收账款质押贷款业务
成为将来 XY 银行提升业绩的新的经济增长点
关键词：商业银行；应收账款；质押；贷款流程；供应链金融
作 者：徐 璐
指导老师：周 华 明Abstract Research on the improvement of accounts receivable pledge loan process of XY commercial bank
II
Research on the improvement of accounts receivable
pledge loan process of XY commercial bank
Abstract
At the end of 20th century, small and medium-sized enterprises are not allowed to use
accounts receivable as collateral to get bank loan in China. In early 21st century, the
People’s Bank of China issued regulations of accounts receivable pledge registration for
small and medium-sized enterprises which gave system protection for accounts receivable
pledge finance. The National People’s Congress adopted the Real Right Law of the
People’s Republic of China and effected it on 1st October, 2007. The Real Right Law
explicitly specify enterprises can use accounts receivable as pledge to get bank loan. This
paper discussed the process risk of accounts receivable pledge loan in XY commercial
bank to find the risk during the loan process and provide targeted solutions in further.
This paper first of all briefly concludes the background, significance, methods,
literature review of the research and the related description of accounts receivable pledge
management to be followed. Then this paper introduces the current status of XY
commercial bank in the field of accounts receivable pledge management and analyzes the
risk of accounts receivable pledge management that XY commercial bank is facing. Lastly,
detailed solutions are put forward to improve the problems arose from accounts receivable
pledge management and related conclusion is drawn. The development of accounts
receivable finance has important theoretical and practical significance to small and
medium-sized enterprises. It not only can provide driving forces for small and
medium-sized enterprises in the new century but also is an inevitable trend for bank service
development in China. Through the research of XY commercial bank, this paper analyses
the problems existing in risk prevention of accounts receivable finance. The application of
measures listed in this paper can assure a better development of accounts receivable
finance service and solve financing difficulties for small and medium-sized enterprises,
making accounts receivable finance a new growth point among the credit services of
commercial bank.
Key words: commercial Banks; Accounts receivable; The pledge; Loan process;
supply chain finance
Written By：Xu Lu
Supervised By：Zhou Huaming目 录
第一章 绪 论........1
1.1 研究背景与意义..........1
1.1.1 研究背景....1
1.1.2 选题意义....1
1.2 研究内容与方法..........2
1.2.1 研究内容....2
1.2.2 研究方法....3
第二章 应收账款质押业务概述....4
2.1 应收账款质押业务的相关概念..........4
2.1.1 应收账款的基本概念........4
2.1.2 质押的基本概念....5
2.1.3 应收账款质押的基本概念6
2.1.4 应收账款质押的特点........7
2.2 国内外研究文献综述..8
2.2.1 国外研究综述........8
2.2.2 国内研究综述........9
2.2.3 国内外文献综述简要评析..........11
2.3 国内外应收账款质押贷款发展概述 11
2.3.1 国外发展概况......11
2.3.2 国内发展概况......12
2.3.3 国内外发展概况简要评析..........13
第三章 XY 银行应收账款质押贷款业务现状...16
3.1 XY 银行基本概况......16
3.2 XY 银行应收账款质押贷款流程管理..........16
3.2.1XY 银行应收账款质押贷款流程分解....16
XY 银行应收账款质押贷款流程的优化研究3.2.2 XY 银行应收账款质押业务开展现状...23
第四章 XY 银行应收账款质押业务风险分析...24
4.1 XY 银行应收账款质押贷款风险案例两则..24
4.1.1 乙公司案例.........24
4.1.2A 包装公司案例..25
4.2 XY 银行应收账款质押的风险要素分析......28
4.2.1 XY 银行应收账款质押的风险要素.......28
4.2.2 通过案例分析 XY 银行应收账款质押贷款出现风险的原因.31
4.3 XY 银行应收账款质押业务流程中存在的问题......33
4.3.1 对质押物缺乏必要的审核、监督..........33
4.3.2 对应收账款出质人的管理不到位..........3
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