我国《物权法》对于可作为权利质权标的之债权的种类和范围限定较为狭窄,其中对于应收账款的设质,规定了书面合同加征信机构登记生效的公示制度。本文认为相关规定在实践中需要进一步解释和细化,完善相应的物权公示和时效制度,使权利质权的实现得到保障。 The “Property Law” of our country restricts the types and scope of claims that can be used as the subject of the right pledge, and for the quality of accounts receivable, the publicity system of the written contract plus the credit institution registration is in effect. This paper argues that the relevant provisions need to be further explained and refined in practice, and the corresponding publicity and limitation of property rights should be perfected to ensure the realization of the right of pledge.