2007年颁布的《物权法》在我国立法中首次确立浮动抵押制度,无论是于金融担保,亦或于社会发展,该制度都有十分进步的意义。然立法对这一制度的规定似乎略显粗糙,本文认为无论从法理角度还是比较法角度,该制度都有很多亟待完善的地方值得我们探究。 The “Property Law” promulgated in 2007 first established a floating mortgage system in our country’s legislation. This system has made great progress both in financial guarantee and social development. However, the legislation of this system appears to be a bit rough. This article holds that there are many areas to be perfected in this system which are worth exploring for us from the angle of jurisprudence and comparative law.