【作者】 张波；

【导师】 杜军；

【作者基本信息】 西南政法大学 ， 民商法学， 2011， 硕士

【摘要】 《中华人民共和国物权法》(2007年3月16日通过)确立了应收账款质押制度。尽管立法规定了应收账款可以质押,可条文简陋,缺乏操作性,仅为法律上的宣示而已。本文充分借鉴国内外先进成果,主要运用比较的方法和规范分析法对应收账款质押制度进行解析,分三个部分探讨:第一部分,应收账款的概念与应收账款质权的标的。通过本章的论述,笔者认为,法律上的应收账款与会计上的应收账款内涵外延均有不同。将来应收账款可以入质,虽然不动产收费权可以质押,但不能归入应收账款质权范畴,因为不动产收费权本质上不是应收账款。第二部分,应收账款质押设立若干问题。本章分四节进行讨论,笔者认为,《物权法》“以应收账款出质的,当事人应当订立书面合同”的规定是倡导性规范。关于设质通知,笔者提出一条立法建议:质权成立后,出质人应当将出质事实书面通知第三债务人,难以或不能通知的,应在相应媒体上公告。质权人也可以通知第三债务人,但应出具相关证据。出质人不履行通知义务的,质权人可以拒绝发放贷款,将来应收账款除外。关于债权文书的交付,它不应作为应收账款质权的成立要件,且不具有公示的作用,但其限制出质人处分权的观点具有一定合理性,尽管法律不用规定,但当事人可以在合同中约定债权文书的交付。另外,在应收账款质权制度下,立法没有赋予登记以公信力的必要,“质押经登记方能生效”的模式可采,所以登记要件规则不应被登记对抗规则所替代。第三部分,应收账款质押实现。笔者直接介绍了“直接收取权”规则,并探讨了“折价、变卖、拍卖”适用的可能性与条件。更多还原

【Abstract】 The Real Right Law promulgated in the year 2007,has establisheed pledge receivables.Although the law has enabled accounts receivable to pledge,on account of rough articles of law and non-operationality,it is just some kind of declaration legally.The paper uses theory and experience at home and abroad for reference,and applies comparative method and normative analysis ,to discuss pledge receivables in three parts:Part one,conception of accounts receivable and object of pledge receivables .according to analysis, accounts receivable in the law is different from accounts receivable in the accounting.Accounts receivable gaining in the future can be pledged.Despite real property earning right can be pledged,but does not belong to pledge receivables,because real property earning right is not equal to accounts receivable.Part two,some arguments about establishment of pledge receivables.The section contains four parts.The provision about" pledge receivables should be in a writing form"is a advocate-provision.Author offer some legal advice:mortgagor should inform garnishee in written form after establishment of pledge,if difficult or impossible to notice,notice should be in the appropriate media.Pledgee may also inform the garnishee,however, the evidence should be issued.Pledgor fails to perform the notification obligation, the pledgee may refuse to issue loans in the future, other than accounts receivable gaining in the future.On the delivery of debt instruments,it does not matter as the elements to set up accounts receivable,and does not have the role of publicity,but the effect of mortgagors’ Limitation of rights is reasonable,although the law does not provide,but the parties may agree to the delivery of debt instruments in the contract.In addition, in the pledge accounts system,Legislation does not give the necessary credibility of the registration."Pledge to enter into force upon registration"model can be adopted,therefore, the rules of registration requirements should not be replaced by the rules of registration resistance. Part three,achievement of pledge receivables.Author introduces rule of direct charge,and explores the possibility and conditions of the "discount, sale, auction" .更多还原