我国应收账款质押法律问题研究硕士学位论文.doc

摘 要 PAGE PAGE II 摘 要 应收账款质押制度，起源于罗马法上的信托质，但是到了近代，随着经济发展才逐渐的盛行，尤其在发达国家，得到了非常广泛的应用。对充分利用企业或机构的资源发挥了很大的作用。我国2007年颁布的《中华人民共和国物权法》明确将应收账款质押纳入权利质押范畴，中国人民银行随后颁行了《应收账款质押登记办法》作为配套制度。但是，应收账款质押制度在我国的发展还处于初级阶段，在理论上和实践上都还有待进一步完善。 本文采用历史研究方法、比较法和联系的方法对应收账款质押制度做了较为系统地分析，对我国的《物权法》、《担保法》中关于债权质押的规定以及其它关于应收账款质押的规定进行探讨，并且在借鉴了其他国家（地区）相关法律规定的基础上，对完善应收账款质押制度提出了一些自己的见解。 文章共分成三部分： 第一部分主要是介绍了应收账款质押的研究现状，分别对大陆法系与英美法系对应收账款质押的立法模式、该制度的现实价值，又进一步比较了应收账款质押和国际保理，应收账款质押和让与担保。从不同的方面来认识应收账款质押这一制度。 第二部分是文章的主体，把应收账款质押目前的主要争论点划分为三个大问题，即应收账款质押的性质问题、标的范围问题及制度规定本身的问题来展开讨论。指出了我国应收账款质押制度在理论上和实践上的缺陷与不足。 第三部分在前面三个问题的基础上，提出了本人对完善应收账款质押制度的几点建议，以期对我国的应收账款质押制度的完善尽一份绵薄之力。 依据上述内容，全文相应的分为五章。 关键词：应收账款质押，应收账款，质押 ABSTRACT ABSTRACT The Pledge of Account Receivable was originated in fiduci of the Roman Law. But until recently,with developing of economic, the Pledge of Account Receivable was widly used,especially in developed countiies. Pledge of Account Receivable has promoted companies or institutions to best use of resources, The Real Right Law of People’s Republic of China promulgated in the year 2007 has clearly provided pledge receivables as one type of right pledge. Later, People’s Bank of China issued “Regulation of Registration of Pledge Receivables”,which constitutes the supplement to the Real Right Law. However, The Pledge of Account Receivable is a new thing for China,there has many to do for it, either in theory or Praetice. The thesis used historical method, comparative method and contact method to analyse the Pledge of Account Receivable, on the other hand, I have some discuss on Pledge of Account in the Real Right Law of PRC , Guaranty Law of PRC and other related lows, and also study other countiies lows, finally sets the author’s opinions on how to develop and perfect the Pledge of Account Receivable in China. The thesis has three parts. Part one is the introduction the situation of the pledge of accounts receivable, introduce legislative mode of civil law system and Anglo-American law system, and