【作者】 苏长明；

【导师】 于莹；

【作者基本信息】 吉林大学 ， 民商法学， 2014， 博士

【摘要】 应收账款质押在我国的出现不过是近十几年的事情，但发展迅速。现有法律制度不能适应经济金融发展对应收账款质押的需求，我们希望通过相关研究工作，能够使立法者和其他法律工作者认识到其对市场经济发展的积极意义，树立商事担保理念，构建和完善相关法律制度安排。首先，从质押法律制度的历史沿革以及近现代各国债权质押制度看，应收账款质押的发展是和经济历史的发展紧密相结合的。从古巴比伦将人作为客体的担保，古罗马的信托、质权、抵押等担保形式，直到近现代欧洲大陆国家的债权担保、英美国家的应收账款担保，均是所处时代经济发展的结果。这种历史沿革是人类文明发展的体现，同时，人类对法律制度发展的自主性和创造性反过来又促进了经济的大发展和大繁荣。应收账款是近现代商业发展的产物，以其作为标的的质押同样具有典型商事担保属性，在直接目的和价值取向上均与民事担保存在区别：前者的直接目的在于融资和投资获利，后者则在于日常消费；前者的价值取向是便捷和效率，后者则是公平。因此，在民商合一的现有法律体制下，我们应当树立商事担保理念，从而构建一套符合商事行为价值取向的应收账款质押法律制度规则。其次，会计应收账款是指商事主体因销售货物、提供服务、出租财产而对另一方主体享有的支付货款、服务费用、租金等货币债权请求权。法律上的应收账款涵义较为宽泛，《美国统一商法典》对此作出定义的同时列举了8种具体形式。英国的浮动担保和大陆法系的一般债权质押进一步扩大了可质押权利的范围。为了适应金融需求，我国法律在借鉴国外经验的基础上也对“应收账款”做出了规定，但存在以下两方面问题：一是人民银行关于“应收账款”的解释法律层次过低，容易引起担保效力上的争议；二是我国关于“权利质押”以及“应收账款”封闭式、列举式的法律规定不利于经济发展和金融创新。因此我们建议：一是以效力更高的法律、行政法规或司法解释规范应收账款质押问题，以避免争议；二是建议法律对“应收账款”和“可质押权利”作更为开放、概括式的规定，以利于金融创新、促进经济发展。首要问题是对我国特有的“收费权”作概括式的规定；更为积极的作法是将“法律未禁止的权利”均作为可以质押的权利，即一般债权只要符合以下三个条件就可以成为质押标的：可以转化成货币资金，不具有人身专属性质，法律未禁止。第三，应收账款质押合同具有担保合同的特征，即从属性、补充性，同时，由于其商事属性又使它具备了一定的独立担保性特征。在应收账款商事质押合同要素中，我们应关注以下问题：虽然我国法律对应收账款的合同主体没有身份限制，但是，非营利性组织既不能成为应收账款质押合同的出质人，也不能成为应收账款质押合同的质权人，其行为不能与非营利性组织的身份相背离；对于某些类型的债权，公司不能违反法律规定的程序设定应收账款质押；作为应收账款标的的不动产收费权至少应当符合如下4个要件：获得行政许可，所提供的服务具有公共服务性质，服务合同具有强制性特征以及现金收入相对稳定。此外，在实践中，通知应收账款质押次债务人的行为对次债务人应当具有一定的效力，相关法律对此应做出适当的规制和调整。第四，大陆法系一般债权质押的公示方式有三种——“交付债权凭证”、“通知次债务人”、“登记”，这些方式各有利弊；美国应收账款担保登记和英国浮动担保登记制度更加适应现代商业发展，代表了商事担保公示制度的发展方向。在借鉴英美法系公示制度的基础上，我国对应收账款质押实行登记公示制度，但存在诸多弊端。我们建议应从以下几个方面加以完善：成立专门登记机构；建立“登记+通知次债务人”的公示模式；将非银行一般商事主体应收账款转让纳入登记；由出质人而非质权人提出登记申请；明确权利冲突时的顺位；登记有效期与法定担保物权期限相衔接等。最后，应收账款质权的实现具有特殊性，除了就变卖价款享有优先受偿权外，还可以直接向次债务人行权。在质权实现的过程中，应高度关注法律风险的防范。来自于外部的应收账款商事质押法律风险有：效力风险、登记制度风险、潜在的权利冲突；来自于内部的法律风险有：应收账款基础合同产生的风险、应收账款次债务人产生的风险、应收账款出质人产生的风险和会计记账方法产生的风险。为了防范这些风险，我们要完善相关法律，建立正确的商事担保理念，正视商事主体的特殊法律地位，充分尊重和保护商事主体的意思自治，并正确对待商事主体的营利性行为。在此基础上，明确对应收账款质押进行管理和规制的法律授权对象和范围，并将应收账款质押同动产质押在法律上区别对待。质权人应从完善内控机制、严格审查程序、规范质押合同等方面防范欺诈、违约等法律风险，即依据不同的风险偏好，对应收账款质押交易关系人建立严格的准入制度；选择良好的应收账款；明确应收账款质押登记条款，约定出质人应当向质权人交付应收账款债权凭证原件，约定出质人的通知义务，次债务人或出质人做出特定的声明与保证以及约定详细的违约责任等。更多还原

【Abstract】 The pledge of accounts receivable came into being in China and witnessedrapid development in the last ten years. However, the recent legislation can hardlymeet the demand of the economic and financial development. The dissertationattempts to make the legislators and the relevant staff in this field to be aware of thepositive significance to the development of market economy so that the concept ofcommercial pledge will be formed and relevant legislation and regulation will beconstructed and perfected.Firstly, the development of the pledge of accounts receivable has been closelyrelated to the economy from the history of the legislation of the pledge and moderncreditor’s rights pledge system. From early times when Chaldaic offered pledge asthe object and the other forms of pledge such as trust、pledge and mortgage appearedin Rome to contemporary times when continental European countries set up thesecurity for an obligation and UK and America established the pledge of accountsreceivable, these are all the outcome of the corresponding economic and socialdevelopment as well as the reflection of the evolution of human civilization in thesense that people’s autonomy and creativity to legislation development nourish theprosperity of economy in return. In the meantime, the accounts receivable, as theproduct of modern commerce, bears the features of typical commercial pledge and itdifferentiates itself in the direct goal and values orientation in that the former aims atfinancing and gaining profits while the latter belongs to ordinary consumption; thevalue orientation of the former is convenience and efficiency and the latter is fairness.Therefore, we ought to build the concept of commercial pledge in accordance withthe legal system of combination of civil and commercial laws and to construct a setof laws and regulations of the pledge of accounts receivable.Secondly, accounting accounts receivable refer to the commercial subject enjoys the rights of claim for currencies such as providing the payment, givingservice fees and offering rent because of selling goods, offering services, rentingproperties to the other subject. The definition of accounts receivable iscomparatively broad in legal sense as the American Uniform Commercial Codeprovides eight specific forms for the definition. The floating pledge of Britain andthe general creditor’s rights pledge of the continental law system expand the scope ofthe pledge rights. In China, the accounts receivable in its legal sense is more generalthan the same term in its accounting sense in that this is due to the demand offinancial practice and the influence of Anglo-American law system. But theregulation of the accounts receivable in China has two major flaws. The first one isthe fact that the law level of the interpretation of the People’s Bank of China is lowwhich will lead to the dispute about pledge validity. The second is that the enclosingand listing legislation of the pledge rights and the accounts receivable will become abarrier to the economic development and financial innovation. We suggest that weshould clarify the types of the accounts receivable that can be pledged in terms oflaw、administration and judicature to avoid disputes. The second suggestion is thatwe should define the accounts receivable and creditor’s rights pledge in more openand general sense to facilitate the financial innovation and economic booming. Weshould regulate the rights of charging which is unique in China in a special way andinclude the rights that are not forbidden by law for example, the general creditor’srights can be regarded as the rights of pledge as long as the following threerequirements are satisfied: being able to be converted into currency capital, not beingpersonal, not being forbidden by law.Thirdly, the pledge of accounts receivable contract bears the characteristics ofguaranty contract, namely, dependency, complementary, independent guarantyfeatures due to its commercial property. In its contract we should pay attention to thefollowing problems: although there is not limitation on the identity of the subject of the contract in China, non-profit organization can’t be taken as the pledgor nor thepledgee of the contract and its operation can’t go against its identity; for some typesof creditor’s rights, they should compose the following four factors: the companiescan’t set the pledge of accounts receivable against the procedure prescribed by thelaw; the charging rights of the real estate shall at least comply with relevantadministrative permission, the service provided has the nature of public service, theservice bears the feature of binding and cash income is relatively stable. Besides, weshould regulate the behavior of the secondary obligator and the obligation inpractice.Fourthly, the classification of general creditor’s rights pledge into “delivery ofcreditor’s rights certificate”,“notification of the secondary obligator” and“registration” in continental law system has its strengths and weakness; America’saccounts receivable registration and UK’s floating guarantee registration systemadapt to the modern commerce development well representing the tendency ofcommercial pledge publicity system. Our country draws lesson from the twocountries, but there are many flaws to be perfected. In details we should establishspecific registration institutes; set up the publicity mode of “registration+notification of the secondary obligator”; the transfer of accounts receivable of thenon-bank general commercial subject should be registered; the pledgor instead of thepledgee should be the side to apply for the registration; we should also clarify theorder of rights when dispute arises; the validity of registration should be cohesivewith the term of legal real rights for security.Finally, the implementation of the pledge rights of accounts receivable hasparticularity, in addition to enjoying the priority of compensation with regard to theselling price, they can also claim rights to the secondary debtor directly. We shouldpay attention to the legal risks and validity risks coming from the external pledge ofaccounts receivable, risks of registration rules, conflicts arising from potential rights. In respect to the internal legal risks, we ought to be aware of the risks of basiccontracts, risks from the secondary debtor and the pledgor, risks from the accountingregistration methods. In order to prevent these risks, it is a must to perfect therelevant laws and regulations. On the top of the list, we should establish propercommercial pledge concept to place the commercial subject in its special positionand to grant the subject sufficient authorization as well as proper attitude to theprofitable behavior of the commercial subject. On the basis of the above we ought toclarify the objects and the scope of the legislation of the pledge of accountsreceivable and differentiate the pledge of accounts receivable with the pledge of realestate in the legal sense. The pledgee should prevent the risks coming from therelevant sides in the transaction of the pledge of accounts receivable and selectsuperior accounts receivable on the basis of perfecting internal manipulation andenhancing legal review procedure. We should also standardize the pledge contract,clarify the registration terms of the pledge of accounts receivable, prescribe theoriginal documents provided by the pledgor to the pledgee, and prescribe thenotification obligation of the pledgor. The debtor should give specific announcementand promise as well as offering detailed prescription of the liability of breach toprevent the risks of fraud and violation.更多还原