摘要
应收账款担保是《物权法》规定的新型权利质押,其本质是一种金钱债权担保,不同于其他权利质押、债权让与和保理,将应收账款纳入权利质权标的范围的举措具有合理性。收费权不具有债的相对性和确定性的特点,收费权质押有独立于应收账款质押的必要。《应收账款质押登记办法》和《中国人民银行征信中心应收账款质押登记操作规则》初步建立起了应收账款质押登记制度,但理论和实践方面均有待完善。
Pledge of accounts receivable prescribed in Real Right Law is a new kind of pledge on rights, which belongs to a kind of pledge of money obligatory right and is different from other rights. It＇s a rational decision that bringing pledge of accounts receivable into the range of right pledge. The pledge on the right of charge should be independent of the pledge on accounts receivable, because the fight of charge doesn＇ t have the character of relativity and certainty. Measures for the Registration of Pledge Receivables and Operating Rules of Credit Reference Center of The People＇s Bank of China on the Registration of Pledge Receivables have preliminarily established the registration system of pledge receivables. However, there is still mush room for improvement in both theory and practice.
出处
《常熟理工学院学报》
2008年第7期63-66,共4页
Journal of Changshu Institute of Technology
关键词
应收账款
质押
收费权
公示
accounts receivable
pledge
the right to charge
publication
