【作者】 王彦苹；

【导师】 王明锁；

【作者基本信息】 河南大学 ， 民商法学， 2012， 硕士

【摘要】 应收账款质押是《物权法》在我国新确立的权利质押类型，作为一种新的融资担保方式，因其拓展了融资渠道，缓解了中小企业的融资难问题，在经济社会中凸显了非常重要的作用。在《物权法》的立法过程中，实务界和理论界对制定该制度的争论过于激烈使得最后法律对其规定过于简略，造成了实践中的操作困难。对应收账款的概念与范围、法律性质、设立、效力和实现、风险控制等一系列问题，从立法之初就一直存在争论。经过四年多的实践运行，虽然应收账款质押取得了不错的效果，但对一些理论问题的争论依然存在，相关法律规定仍存在缺失，这些都困扰着我们的担保融资实践，因而对应收账款质押制度进行深入的研究和探讨具有非常重要的理论和现实意义。本文首先对应收账款的基本理论进行了梳理和介绍，从多方面入手分析应收账款的概念，指出应收账款是指权利人基于提供的服务、货物或者设施所获得的向义务人请求给付的金钱债权，同时包括基于法律规定或者行政许可而获得的收取某项费用的权利，包括现有的和未来的金钱债权，但因为票据或者其他的有价证劵所产生的付款请求权不包含在内。我国对应收账款范围的规定采取了列举的方式，包括一般应收账款和部分收费权，将收费权规定于应收账款的范围是在当前的环境中为了实践需要所作出的权宜之计。关于应收账款的性质，目前主要有权利转让说和权利质押说之分，虽然应收账款质押和权利转让存在很多相似之处，但其根本上还应是权利质押。通过对应收账款质押与保理及与应收账款转让的对比分析，论证了应收账款质押的独立性及其单独存在的必要性。我国法律规定的应收账款的设立条件包括签订书面合同和登记，登记既是应收账款质押设立的条件也是其公示的方式。这与大陆法系关于一般债权质押的设立条件是不同的，大陆法系国家设立一般债权多是以通知第三债务人或交付债权证书等作为公示方式的，本文针对这两项是否可加入我国应收账款的设立条件进行了分析探讨，在对比的基础上指出登记公示的优越性。我国的公示方式虽然是借鉴英美法系的登记方式，但因法律逻辑基础不同及借鉴时的不谨慎导致在适用上存在冲突及操作上的漏洞，针对这些问题，本文通过分析提出了修改登记申请方式、赋予登记机关形式审查的职责、增加拒绝登记的规定及修改相应法条改变法律冲突现象等一系列完善建议。对于应收账款质押的效力及实现问题，我国《物权法》中极少涉及，但该部分对于应收账款质押制度的构建又是很重要的部分。应收账款质押的效力是该质权能否实现及有无实现必要的关键因素，而权利能够实现则是权利设立的基础。应收账款质押的效力分别是设质后对三方当事人的影响，即三方当事人所享有的权利义务。对于应收账款质押的实现，各国大都采用直接收取的方式，即在债务履行期满债务人没有履行债务时，质权人可以直接向第三债务人索取。针对存在清偿期的问题，本文分别讨论了普通应收账款和收费权的实现方式，对于普通应收账款根据清偿期与被担保债权的清偿期的不同予以区别，对于收费权则分情况采用直接收取或者将权利变卖、拍卖或者折价的方式实现其权利。应收账款质押的实现有赖于债务人的履行能力，具有极大的不确定性，且应收账款本身属于无证券化的请求债权，所以相对于其他担保方式其风险更大。这就要求作为质权人的银行在接受设质的应收账款时，不仅要加强事前风险的审查，还要强化贷后的风险防控，同时风险的防控还需建立我国的信用体系，并完善相关法律规定。风险控制是应收账款质押制度顺利得以实施的一个关键因素，我们不仅要在法律法规方面予以完善，更需要相关质押管理部门及质权人、出质人和第三债务人等当事人的共同努力。更多还原

【Abstract】 As a new financing way of security and new type of pledge of right in "Property Law", because of itexpansion of financing channels, pledge of accounts receivable ease the financing difficulties of SMEs andhighlight the very an important role in the economic society. However, in the legislative process of the"Property Law", practitioners and theorists intensely debating on the development of the system, therequirement of Pledge of accounts receivable is made too brief by the final legal, which led to operationaldifficulties in the event. The concept, the scope, the legal nature, the establishment, the effectiveness, theimplementation, the risk control and a range of issues of Accounts receivable, from the beginning of thelegislation have been controversial. Even after more than four years of practice, although the pledge ofaccounts receivable obtain good results, some theoretical issues remain controversial, and relevant laws andregulations remain missing, which are plaguing our secured financing practices. And thus it has veryimportant theoretical and practical significance to continue to conduct in-depth research and studycorresponding accounts receivable pledge.Firstly, this passage sort out and introduce the basic theory of accounts receivable, analysis the conceptof accounts receivable from multi-disciplinary, point out that the accounts receivable refers to the rightholders quest the payment of monetary claims according to providing goods, services or facilities to theobligor, including the right to receive any fee or charge based on the law or administrative license and theexisting and future monetary claims. However, the claim does not include the payment of notes or othervaluable securities. Our country has listed some ways of the scope of the provisions of our accountsreceivable, including accounts receivable and the right to the some of the charges. The scope of thesubscription rights provisions in trade receivables, that is made expedient in order to fulfill needs in ourcurrent environment. On the nature of accounts receivable, there are transfer of rights and right of pledge.Although there are many similarities between the pledge of accounts receivable and the transfer of rights,fundamentally the pledge of accounts is also the pledge of rights. According to analysis the pledge ofaccounts receivable, factoring and receivables transfer, it is cited the necessity of the independence andthe separate existence of the pledge of accounts receivable. Our country’s regulation of accounts receivable set conditions include a written contract andregistration, the registration is both the setting us conditions of accounts receivable pledge and also the wayof the formula. It is different to the conditions of establishment of the pledge to the general claimscomparing with civil law. Mostly civil law countries is to notify the third person or delivery the debtcertificate as a formula approach. This article was analyzed and discussed whether these two can be addedto the establishment conditions of our accounts receivable and on the comparison pointed out theregistration publicity superiority. Although our formula is to learn from the Common Law of PublicRegistry, the different logical basis of law and mistaken draw lead to conflict in the application andloophole in the operating details. To solve these problems, this passage put forward a series ofsuggestions for improvement, modifying application for registration, giving the form review duties to theregistration authority, increasing the denial of registration requirements, and modifying the correspondingmethod to change the phenomenon of conflict of laws.About the effectiveness and implementation issues of pledge of accounts receivable, China’s "PropertyLaw" rarely involved, but that part to the pledge of accounts receivable system is very important. Theeffectiveness of the pledge of accounts receivable is the key that whether this right quality can be achieved.And the right realize is the the basis of the right to set up. The effectiveness of the pledge of accountsreceivable are the effect to three parties after setting us, namely the rights and obligations enjoyed by thethree parties. In order to realize pledge of receivables, States most take direct charge, namely when thedebtor failed to discharge the debt, the pledgee can directly be obtained from the garnishee of its debt indebt. For the period of settlement of the problem, this passage discussed the general accounts receivableand charges the right way, and distinguished according to the liquidation period and the repayment of thesecured claims of the ordinary receivables.For the toll collection rights, it will be realized through directcharge or the right to auction or selling their rights.Pledge of accounts receivable has greater risk than other guarantees, because of is realizationdepending on the performance of the debtor’s ability,having great uncertainty and itself belonging to requestcreditor rights of no securitization. In accepting the setting accounts, this requires the bank of the pledgeenot only to strengthen the prior review of the risk but also to strengthen the prevention and control of loanrisk. At the same time the prevention and control of risk need to continue to build our country’s credit system, and strengthen the provisions and perfect of law in order to support. For successful implementingpledge of accounts receivable system, risk control is a key factor. We must not only be perfect in laws andregulations, but also need the joint efforts of the related collateral management department and the pledgee,the pledger and the garnishee parties.更多还原