抵押是债的最有效的担保方式之一。我国《民法通则》将抵押权置于债权篇中,但大多数学者认为抵押权是一种物权,即担保物权.抵押物可以是不动产,也可以是动产(包括知识产权和某些法律不禁止抵押的权利,以及有价证券等)。随着土地制度的改革,《中华人民共和国城镇国有土地使用权出让和转让暂行条例》(以下简称《条例》)中明确规定土地使用权可以抵押。按传统的观点,土地使用权抵押,是指土地使用权受让人以土地使用权作为履行债务的担保,当其不能按期履行债务时,债权人有从变卖土地使用权的价款中优先受偿 Mortgage is one of the most effective ways to guarantee debt. China's “General Principles of Civil Law” places the mortgage right in the claims section, but most scholars think that the mortgage is a kind of real right, that is, the security right, which can be real property or movable property (including intellectual property rights and certain laws Not prohibit the right to mortgage, as well as securities, etc.). With the reform of the land system, the Interim Regulations on the Assignment and Transfer of State-owned Land Use Rights in Cities and Towns of the People's Republic of China (hereinafter referred to as the “Regulations”) clearly stipulates that the land-use rights may be mortgaged. According to the traditional view, the mortgage of land use right refers to the land use right transferee taking the land use right as the guarantee for performing the obligation. When it can not fulfill the obligation on time, the creditor has the priority to be paid from the price of selling the land use right