论应收账款质押客体的合理识别

Research on the Identifiability of the Object in the Pledge of Accounts Receivable

办理登记是应收账款质押设立的必要不充分条件,应收账款设立还需满足合理识别要件。可质押未来应收账款范围以及质押应收账款合理识别的标准不明,导致司法实践中对应收账款的描述要素要求不一,存在同案不同判的现象。可质押未来应收账款的范围应当由市场交易主体自主选择结合法院在个案中分层次界定。应收账款在合同和登记中的描述互为补足,应收账款基础合同及其项下相关证据、应收账款账户特定情况以及质权人对应收账款债务人的通知是法院判断应收账款合理识别的重要参考要素。对现有应收账款概括描述的审查依赖于当事人提交的证据和登记的内容,以补足约定不明的情况。对于未来应收账款,识别的重点则是其可期待性和确定性。

Registration is a necessary and insufficient condition for the establishment of accounts receivable pledge,and the establishment of accounts receivable also needs to meet the reasonable identification requirements.The scope of pledged future accounts receivable and the standard for reasonable identification of pledged accounts receivable are unclear,resulting in different requirements for the description elements of accounts receivable in judicial practice,and the phenomenon of different judgments in the same case.The scope of pledged future accounts receivable should be defined by the market transaction subject independently and the court in a case hierarchically.The descriptions of accounts receivable in the contract and registration complement each other.The basic contract of accounts receivable and the relevant evidence under it,whether the accounts receivable are specified and whether the pledgee notifies the debtors of accounts receivable are important reference elements for the court to judge the reasonable identification of accounts receivable.The review of the general description of the existing accounts receivable depends on the evidence submitted by the parties and the contents of the registration to make up for the unclear agreement.For future accounts receivable,the focus of identification is its expectability and certainty.