近年来,使用应收账款提供担保来借款已经成为企业融资的一条快速通道。根据中国人民银行《应收账款质押登记办法》规定,应收账款是指权利人因提供一定的货物、服务或设施而获得的要求义务人付款的权利,包括现有和未来的金钱债权及其产生的收益,但不包括因票据或其他有价证券而产生的付款请求权。因此,应收账款实质上是到期未还的一般金钱债权,应收账款质押是设定一般债权质。 In recent years, the use of accounts receivable to provide guarantees to borrow has become a fast track for corporate finance. According to the PBC’s “Measures for Registration of Pledged Accounts Receivable”, accounts receivable refer to the rights of obligees to pay for obligee’s right to provide certain goods, services or facilities, including existing and future monetary claims And the proceeds generated therefrom, but excluding payment claims arising from bills or other securities. Therefore, the accounts receivable is essentially a general monetary creditor’s rights due, the pledge of accounts receivable is to set the general credit quality.