对物权法草案的一点实务性意见——关于将"以应收账款作担保"列入法案问题

物权是现代产权体系的基础。“物权法”牵涉一个具体的实务性问题,即应收账款可否作为担保向银行贷款。基于对企业发展、金融创新和经济安全的综合考虑,笔者倾向于将“‘应收账款’作担保”列入法案。因为:从理论角度分析,“应收账款”符合作为抵押的财产条件;从现实角度分析,虽然现行法律未明确“应收账款”可以作为抵押物,但已有规章性规定并进入实际运作。并且,它符合经济全球化的发展趋势,世界上大多数国家也都允许以“应收账款”作为担保。我国将“应收账款”作担保列入法案,有利于健全动产担保物权制度,缓解企业特别是中小企业融资难的问题,也必将促进金融效率的提高和实体经济的发展。

Practical Suggestion on the Draft of Property Law——On listing "accounting for debtors" in proposed bill

Real right is the basis of modern property system.The Law of Property involves a practical problem,i.e.whether accounting for debtors can be listed in load guarantee of bank.Taking enterprise's development,financial innovation and economic security into consideration,the author preferred to list "accounting for debtors as load guarantee of bank" in proposed bill according to following reasons: from theoretical perspective,it meets the condition of mortgaged properties;from practical views,some regulations and rules are available in practice and playing roles despite of non-clarified legal items.And this practice gears into trend of economic globalization,for most of countries admit it.Listing it in bill contributes to improving system of chattels mortgage transaction,relieving hard fund-raising of small-and middle-enterprises,which will raise financial efficiency and promote tangible economy.