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现行《物权法》对我国原有的物权制度作了重大调整,尤其是在担保物权方面与之前颁布的《中华人民共和国担保法》及其司法解释相比有了新的变化,其中以应收账款作为质押标的方式也成为物权法颁布后学界讨论的热点问题之一。文章从应收账款的概念、性质入手,分析其作为质押方式的可行性与弊端,在探究国内外应收账款质押制度的基础上,进一步完善我国的应收账款质押制度。
The current “Property Law” made a major adjustment to the original property rights system in our country, especially with respect to the security of real rights. Compared with the “Guarantee Law of the People’s Republic of China” promulgated previously and its judicial interpretation, As a pledge of receivables as a standard way has also become the property law promulgated one of the hot issues discussed in academia. Based on the concept and nature of accounts receivable, this article analyzes the feasibility and drawbacks of the pledge as a way of pledge. Based on the study of the collateral system of accounts receivable both at home and abroad, the article further perfects the pledge system of accounts receivable in China.