论“应收账款”作为权利质权标的的合理性——兼与梁慧星先生关于“应收账款”质押问题的商榷

Discussion on the Ratinality Embodied by Thinking the Nature of Recieable Accounts as a Kind of Subject Matter of Rights Pledge——Talk about the Problem about Recieable Accounts Pledge Finang with Professor Liang Huixing

本文从对权利质押行为的一般法理分析着手,针对物权法草案审议过程中关于是否将"应收账款"纳入权利质权标的范围这一问题,结合理论界之争鸣,国际、国内社会实践操作之现状进行了深入探讨。本文还就梁慧星先生所作《是"债权转让",还是"权利质押"?》一文的主要观点进行了细致的理论分析,并通过与银行保理业务中对应收账款所做出的债权转让处理方式的对比,详尽论述了将企业"应收账款"作为权利质权标的这一立法举措的合理性。

This article stems from a general jurisprudential analysis on rights pledge. The topic mainly refer to the controversy whether the receivable account can be thought as a kind of subject matter of rights pledge .Different theory opinions, national and international legal practice in this field should be talked about. The main viewpoint in the essay ‘A Kind of Assignment of Creditor＇s Claim or a Kind of Right Pledge ＇written by famous professor Hang Huixing should also be talked about in theory and practice fields. The stickled viewpoint elaborated in this article is that making receivable accounts as a kind of subject matter of right pledge is a rational legislation measure.