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应收账款质押是一种颇具争议的担保方式,但是应收账款作为权利质权是符合社会需要和国际惯例的,因此在2007年10月1日起实施的《物权法》中,第222条允许以应收账款设立权利质权并在228条规定应收账款质权自信贷征信机构办理出质登记时设立。这是我国担保法中的一个制度创新,对于市场主体的融资和金融业务的拓展有重要的积极意义。但我国对于应收账款的规定仅限于可以设立质权,在实务操作中规定不明,体系不清,在实践中,就应收账款质权在实现过程中存在的诸多风险以及风险的防范需要做进一步的探讨。
Pledge of accounts receivable is a controversial guarantee, but accounts receivable as a pledge of rights is in line with social needs and international practice, so in October 1, 2007 come into effect the “Property Law”, the first 222 Article allows receivables to establish the right to pledge and the provisions of Article 228 receivables pledge from the credit credit agencies to apply for quality registration set up. This is a system innovation in the guarantee law of our country, which has important positive meaning for the financing of the market subject and the expansion of the financial business. However, China’s provisions on receivables are limited to the establishment of the pledge, the provisions of the actual operation of the unknown, the system is not clear, in practice, the pledge of receivables in the realization of the many risks and risks prevention Need to do further discussion.