现行的物权法明确了“应收账款”可以作为权利质押标的,《应收账款质押登记办法》又对“应收账款作”了进一步界定,本文从学界对应收账款作为质押标的的可行性入手,对理论界和实务界的主流观点进行阐述分析,并提出自己的观点。 The current real right law makes it clear that “accounts receivable ” can be the subject of the right pledge, “account receivables pledge registration ” and “accounts receivable ” for further definition, this article from academia on the accounts receivable As a pledge of the feasibility of the subject, theorists and practitioners of the mainstream point of view elaborate analysis and put forward their own point of view.