理论界对于抵押权的标的之探讨,多认为是以物为标的。本文作者则认为,上述观点缺乏细致性,抵押权的标的是权利,而非客观之物,并进而分析了抵押权标的的法律特性,这对于我们正确理解抵押权是非常有意义的。凡权利,皆有标的。按照大陆法系物权法理论,一般认为物权是以物为标的的权利。其中用益物权的标的是物,担保物权的标的一般情况下是物,在例外的情况下也可以 Theory for the subject of the discussion of the mortgage, and more regarded as the subject matter. The author believes that the lack of detailed view of the above point, the subject of the right to mortgage is the right rather than the objective, and then analyze the legal characteristics of the subject of the mortgage, which is a very significant understanding of our mortgage right. Where the right, are the subject of. In accordance with the civil law theory of real right law, property rights are generally considered as the object of the right. Among them, the subject matter of the usufructuary right is the object, and the subject matter of the security right is, in the ordinary case, an object, in the exceptional case