摘要
应收账款在现实生活中大量存在。以应收账款作为担保物能起到融通资金、加速资金流转的重要作用。但究竟采用哪种担保方式是一个待证问题。一般债权质押、浮动担保、一般债权让与担保在实践中运用广泛,均有立法必要性。但从法律构造分析,仅有一般债权质押可以在物权法中确认。物权法应对一般债权质权的设定、一般债权质权的实行方法及第三债务人的抗辩权作出明确规定。
There exist a large amount of debts to be collected in the reality of life, As a guarantee it could help incorporating funds and accelerate the circulation of the capital funds, However the manner of guarantee remains to be examined. It is necessary to bring legislation to the practical application of general liability mortgage, floating guarantee and the guarantee for the transfer of liability, According to the structure of the law, only general liability mortgage can be confirmed in the law for properties, Therefore it is advisable for the property law to specify the determination of general liability mortgage, the implementation of general liability mortgage, and the right to counterargument of the third debtor
出处
《长沙理工大学学报（社会科学版）》
2006年第3期45-50,共6页
Journal of Changsha University of Science and Technology：Social Science
关键词
应收账款
一般债权质押
债权让与担保
浮动担保
debts to be collected
general liability mortgage
guarantee for the transfer of liability
floating guarantee
