应收账款质押贷款暗藏风险基础合同效力风险。如果该基础合同本身存在交易违反法律禁止性规定、违背社会公德、合同自成立之初就根本不可能履行等情形,该基础合同很可能被认定为无效合同。应收账款虚假风险。一是贷款企业虚构应收账款;二是原来确实存在应收账款,但设立质押之前已清偿,只是贷款企业未入账;三是设立质押之后,贷款企业收取了应收账款债务人清偿的款项,但未提存或保管,而是用做其他用途,致使应收账款嗣后不存在。 Accounts receivable Pledge loan Hidden risk Basis contract Effectiveness risk. If the basic contract itself exists in violation of the law prohibit the transaction of the transaction, contrary to social morality, the contract since the establishment of the basic impossible to fulfill the situation, the basic contract is likely to be identified as invalid contract. False risk of accounts receivable. First, the fictitious accounts receivable loan companies; the second is the existence of accounts receivable, but the establishment of the pledge has been paid off, but the loan companies are not accounted for; Third, the establishment of the pledge, the loan company accounts receivable debtor liquidation But not deposited or kept, but for other purposes, resulting in the subsequent absence of accounts receivable.