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《物权法》第二百二十三条扩大了可用于担保的财产权利范围,明确规定在应收账款上可以设立质权,拓宽了《担保法》第七十五条关于权利出质的标的范围。在商贸物流企业中,应收账款质押作为一种新型的权利质押担保方式,必将得到广泛应用。
Article 23 of the Property Law extends the scope of the property rights that can be used for guaranteeing. It clearly stipulates that pledge can be established on accounts receivable, broadening the scope of Article 75 of the Guarantee Law range. In the business logistics enterprises, pledge of accounts receivable as a new pledge of rights guarantee, will be widely used.