应收账款质押若干法律问题辨析

《物权法》将应收账款明确列入了可质押的权利的范围，中国人民银行制定的《应收账款质押登记办法》也于物权法之后出台，但需要进一步澄清与之相关的更为复杂的问题。应收账款质押属于权利质押的范围，与普通债权质押有联系也有区别，其设定须满足签订书面合同、通知第三债务人、交付应收账款债权证书等条件。应收账款质押债权的效力范围及于标的债权、利息以及附随的担保权，其对质权人和出质人均具有一定的效力。对于应收账款质押，需结合实践作更深入的探讨，以构建我国《担保法》完整的理论体系。

An Analysis of Several Legal Issues on Receivables Pledge

The receivables are designated as one of the pledge rights, as stipulated in the Property Law. Following this law is ＂Regulations on the Registration of Receivables Pledge＂ made by the People＇s Bank of China, but further clarifications about the more complex problems related to them are needed. The receivables pledge, as part of the pledge of rights, is closely related to the ordinary claims pledge but there are, some differences between them. The receivables pledge can only be made upon the meeting of such conditions as signing a written contract, noticing the third debtor, and delivering the certificate of receivables to the man who has pledge rights. The receivables pledge functions in such sectors as claims, interests and security rights that are accompanied by them, and it has certain effects on the person who offers pledge rights as well as the one who has pledge rights. The receivables pledge, combined with much practice, should be explored more deeply in order to construct the theoretical system of the Guarantee Law in China.