论应收账款多重转让中的公示对抗问题——以《民法典》第768条为中心

On the Issue of Publicity Confrontation in Multiple Transfers of Accounts Receivable——Centering on Article 768 of the Civil Code

《民法典》第768条确立了应收账款多重转让的顺位规则,采取的是公示对抗主义。因保理在性质上均为债权让与,根据类似法律关系类似处理的原则,一般应收账款的多重转让也可类推适用《民法典》第768条的规定。公示对抗主义运用于应收账款的多重转让可能产生与传统债权处分理论的矛盾,对此应区分现有应收账款和将有应收账款进行理论构造。现有应收账款于转让合同生效时移转于受让人,但后受让人可基于善意再次取得应收账款。因公示能够阻止后续善意取得的发生,故可作为顺位标准。将有应收账款于其实际产生时方移转于受让人,故数次转让在其实际产生时同时生效。公示优先的理据在于公示赋予了先受让人请求转让将有应收账款的债权以对抗力,能够否定后续处分的效力。

Article 768 of the Civil Code establishes the sequence rule for multiple transfers of accounts receivable,adopting publicity confrontation doctrine.Due to the nature of factoring being a transfer of debt,according to the principle of similar legal relationships should be handled similarly,the provisions of Article 768 of the Civil Code can also be applied to multiple transfers of general accounts receivable.The application of publicity confrontation doctrine in the multiple transfer of accounts receivable may lead to conflicts with traditional theory of debt disposition.Therefore,it is necessary to distinguish between existing accounts receivable and future accounts receivable for theoretical construction.The existing accounts receivable are transferred to the transferee upon the commencement date of the transfer contract,but the subsequent transferee may acquire the accounts receivable again in good faith.As publicity can prevent the occurrence of bona fide acquisition,it can be used as a ranking standard.Future accounts receivable transferred to the transferee only when they are actually generated,so multiple transfers will take effect simultaneously when future accounts receivable are actually generated.The reason for the priority of publicity lies in the fact that the first transferee’s right of requesting the transfer of future accounts receivable would be granted adversarial effect through publicity,so that it negates the effectiveness of subsequent disposal.