【作者】 李满枝；

【导师】 冯桂；

【作者基本信息】 广西大学 ， 民商法， 2011， 硕士

【摘要】 我国应收账款质押制度出台的立法意旨就是将该制度构建成完善的动产担保制度,以满足更多中小企业融资所需,为此需要从应收账款质押客体、设立、实现等方面完善,让应收账款质押范围尽可能宽泛,登记公示系统高效、统一,质权实现程序快速、便捷,优先权规则清晰。但与此同时作为质权人却承担了更多的因应收账款质押融资所带来的风险,如何既满足更多中小企业融资所需又将风险控制在合理范围内,需要法律的合理设置,应收账款质押融资业务中存在哪些风险如何进行风险防范也需要归纳总结。另外我国属于大陆法系国家,但我国的应收账款质押制度却主要借鉴了英美法系动产担保交易制度构建,这种母法法源上的差异导致该制度理论体系能否协调统一也值得我们探讨。本文除引言外,共分为四章。文章第一部分紧扣我国应收账款质押制度立法意旨和施行现状,全面分析其中得失利弊。特别指出目前规范应收账款质押的法律规范效力层次较低且不完善,因法律不完善导致风险无可控,需要完善立法才能解决。《应收账款质押登记办法》采用概括加列举的模式规定应收账款导致其外延变小；何为未来应收账款不明确,无限制的扩大会引发难以控制的风险；不动产收费权性质存在争议但却成为主要的应收账款质押品种。应收账款质权登记生效主义和形式审查不协调,引发了采用登记对抗主义还是登记生效主义之争,而直接收取权的欠缺导致质权实现的程序快速便捷受影响。第二部分通过对我国、英美法系的应收账款质押及大陆法系债权质押进行了比较分析,指出它们联系和区别,进一步指出我国应收账款质押制度主要是仿照英美法系的动产担保制度构建,但一定程度上也可以说是两大法系融合的产物,尽管也有些地方不协调,但基本上可以在两大法系之间取得统一。第三部分对我国应收账款质押制度的完善提出建议。除提升立法层次外,保留《应收账款质押登记办法》中应收账款概念但语言表述要周延,避免缩小外延,不动产收费权以应收账款特例归属于应收账款更合理,未来应收账款限定于产生应收账款的合同已存在但将来满足某些条件才能主张获得支付的应收账款。主张采用登记对抗主义,非通知第三债务人质押对其不发生法律效力,让登记效力模式更协调同时降低法律风险。文章最后部分对我国应收账款质押中风险防范问题进行了探讨。更多还原

【Abstract】 The legislative purpose of the enactment of pledge of accounts receivable is to set up a perfect movable property guarantee system to satisfy needs of more SME financing, which makes it essential to adjust the object, set-up and realization of the pledge of accounts receivable, to widen its range, to make its registration system efficient and unified, to make convenient and rapid implementation programs of pledge right, and to make clear the priority principles. But for these, more risks of pledge financing come to the pledgee. So it is necessary to investigate the legal precaution and control of the risks. Besides, it needs further discussion on the correspondence of pledge system of accounts receivable, which originates from Anglo-American Legal System, with Chinese legal system using Continental Legal System for reference.Besides the Introduction, the thesis consists of four chapters.The First Chapter analyses both advantages and disadvantages of the pledge of accounts receivable with its legislative purpose and current implementation. This chapter especially points out the imperfection of correlative regulations which should be improved to control the risks. In The Regulation of Registration of Pledge of Accounts Receivable, the extension of accounts receivable is shrunk, future accounts receivable is undefined, real estate charge right becomes the primary pledge type in despite of disputes over it. The controversy between registration of antagonism and registration of effectiveness is caused by the incoordination of registration of effectiveness and form examination. The lack of right of direct collection affects the rapidity and convenience of the realization of pledge right.The Second Chapter compares the connections and differences of the pledge of accounts receivable in Mainland China, Anglo-American Legal System, and Continental Legal System. The pledge of accounts receivable in Mainland China is the product of mixture of the latter two legal systems though it mainly imitates the movable property guarantee system in Anglo-American Legal System.The Third Chapter gives suggestion to improve the pledge of accounts receivable in China. The legislation of accounts receivable should be enhanced and its definition should be thorough to avoid its extension being shrunk; it is reasonable to get real estate charge right assigned to it; the future accounts receivable should be restricted to the signed contract which is to be paid when meeting certain conditions in the future. The thesis supports registration of antagonism and suggests non-informed pledge not taking effect with the sub-debtor so as to make the registration effectiveness mode more concerted and lessen the legal risks.The Fourth Chapter discusses some issues of risk precaution.更多还原