应收账款转让与应收账款质押冲突问题浅析

商业银行的资产业务不断地发展,传统的授信模式也随之发生改变,以往多以房产抵押或者信用为主,现今增加了担保措施和还款来源。应收账款作为还款来源以及担保措施之一也日益凸显重要性,在实际操作中,主要包括应收账款转让和应收账款质押。为了利益最大化,债权人可能重复处理债权,将债权同时用于转让和质押,以获得更多的融资的情形,二者并存时难免会产生冲突。所以,应从应收账款转让与应收账款质押的基础理论出发,分析相关法律关系以及并存现状,从而对确立冲突解决规则提出建议。

Analysis of Issues on Conflict between Assignment and Pledge of Accounts Receivable

With development of the commercial banks, the traditional pattern of credit has changed correspondingly, which now gives more priority to increased security measures and source of repayment than credit or mortgage ever before. As a source of repayment and guarantee measure, the accounts receivable is also becoming more important. In practice, it mainly includes transfer and pledge of accounts receivable. In order to realize the profit maximization, the creditor may repeat the process of creditor's rights, make creditor's rights at the same time for transfer and pledge so as to obtain more financing situations, which will inevitably produce conflict. Therefore, we should analyze the relevant legal relationship from the theory of transfer and pledge of accounts receivable, and thus puts forward suggestions on establishing rules of conflict resolution.