应收账款质权风险分析

Issue on the Risk of Pledge over Future Receivable Accounts

我国《物权法》明确规定的应收账款可作质权质押,这种规定澄清了关于应收账款的性质争议。应收账款的质权性决定其担保性,而应收账款的风险性属性,决定了这种担保的有效性存在限制。依据法律经济学的分析路径、应收账款质权主体之间存在对策行为的博弈,从而决定了应收账款质权具有的风险性特征,规避应收账款风险的就应建立信息披露制度,以提高应收账款的质权性实现的法律制度保障。

China ＂Property Law＂ clearly provides future receivable accounts qualifying for the right to pledge. This provides clarification on the nature of accounts receivable controversy. The future receivable accounts not only decide the quality of their guaranty but determine the potential security restrictions. This paper, based on the attributes of future receivable accounts in Law and Economics and the analysis on the creditors＇ strategic behaviors demanding to be paid in game theory, discusses the attributes of risk in future receivable accounts and proposes a legal way establishing an information disclosure system to circumvent the risk and foster the protection of the legal system while realizing the quality of future receivable accounts.