中小企业融资难,难在哪?缺少金融机构认可的担保是其中重要的一个原因。《物权法》自生效以来,应收账款、仓单等权利质押担保方式重新获得市场的青睐,被视为银企合作的“新途径”。但以现实案例拷问实际操作效果,其中包含的相关法律问题似有必要重新思考和检讨一番。 Difficulties in SME financing, where is the lack of guarantees recognized by financial institutions is one of the important reasons. Since the entry into force of the Property Law, the pledge of receivables, warehouse receipts and other pledges of security rights to regain market favor, is considered a “new way” for bank-enterprise cooperation. However, it is necessary to rethink and review relevant legal issues contained in actual cases by torturing the actual operational results.