担保融资中“应收账款”之解读

2010年6月,中国人民银行征信中心＂《物权法》应收账款质押部分司法解释的建议稿＂对应收账款进行了新的定义。实际上该定义在立法过程中一直就存在着争议,《物权法》将其写入法律后,《应收账款质押登记办法》对其进行了界定,然而争议并没有因此而消失。如何理解融资担保中应收账款的概念,对于我们采取权利质押方式设定担保并进行融资意义重大。本文旨在对应收账款的概念进行解读和分析,在此基础上提出法律建议。

Analysis on a Concept of Receivable Account in Security System

recent Reports On The Legal Advice regarding Account Receivable Pledge in the Property Law has been issued.Actually,a concept of ＂account receivable＂ is firstly used in the rights pledge of the Property Law.Later Administration Measure on Pledge Registration of Account Receivable,which is promulgated by People＇s Bank of China,makes a definition on the concept.But the term has always been argued since the Property Law was made,and there is no un-disputed understanding about it.Actually it is very important for us to make a correct understanding on account receivable and we are able to establish the security of right pledge according to account receivable.The relevant analysis on the term will made,and based on it,we will bring legal advice to administrative departments.