Listing it in bill contributes to improving system of chattels mortgage transaction,relieving hard fund-raising of small-and middle-enterprises,which will raise financial efficiency and promote tangible economy.

• 我国将“应收账款”作担保列入法案,有利于健全动产担保物权制度,缓解企业特别是中小企业融资难的问题,也必将促进金融效率的提高和实体经济的发展。