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1、 摘 要 本文以一般债权质押理论为基础，借鉴以美国统一商法典为模版的现代动产担保制度的先进之处，对我国应收账款质押制度相关问题进行比较分析与理性探讨。目的在于完善我国应收账款质押担保制度。 全文分为五个部分。 第一部分笔者沿着一般债权质押的发展轨迹，综合国际国内动产担保交易形势，阐述了应收账款质押产生的理论基础和现实因素。 应收账款质押实质上是一般债权质押。因此，后者为前者的诞生奠定了制度构造的理论基础。一般债权质押制度滥觞于罗马法。近代大陆法系各国在继受罗马法的基础上，先后建立了各自的质押制度，包括一般债权质押。我国从古代开始，就有将动产、不动产或人身交付给他人占有以作担保的“质” ，而现代
2、意义上的质押制度则始于民国时期的民事立法。新中国废除旧法，使得质押制度随之停止施行。1986 年民法通则规定“抵押权” ，其包含了“质权”的概念。后担保法将质权独立出来，设专章规定，并将质权分为动产质权和权利质权，但没有明确说明一般债权可以作为权利质权的标的。2007 年物权法第一次将应收账款（属于一般债权）纳入质权标的范围。 国际动产担保趋势及我国动产担保现状，是应收账款质押产生的现实因素。随着以一般债权、证券债权等无体财产权为交易客体的商品市场蓬勃兴起，作为大多数中小企业最大资产的应收账款，在企业融资中发挥着重大作用。 许多国家的动产担保交易法中都明确规定了应收账款担保制度。反观我国，企业
3、融资仍然停留在主要以不动产抵押为来源的层面上，许多中小企业难以获得融资。另一方面，中资银行在应收账款融资业务上的供应不足，也导致其竞争力减弱。 第二部分笔者对应收账款质押下定义，将其与应收账款转让、国际保理进行比较，并对应收账款担保是“质押”还是“抵押”问题提出见解。 应收账款质押是指债务人或第三人将应收账款出质给债权人，作为债务履行担保的民事法律行为。应收账款转让实质上是债权转让。笔者不赞同“应收账款质押实为债权转让”的观点。首先，质权人对质押财产的“控制”不仅表现为对出质人处分权的事前限制，还表现为在质押财产被擅自处分后质权的追及效力上。 “办理应收账款出质登记不能达到控制应收账款债权的目
4、的”的说法不成立。其次，在应收账款转让中，转让人有“转让”的意思表示，转让发生“所有权”变动，此与应收账款质押实属不同。第三，国际上虽然普遍采用应收账款转让的融资方式，但仍然有应收账款质押融资的适用空间。国际保理则是一项以应收账款转让为核心，兼具管理、收款、坏帐担保等多种功能的综合性金融服务业务。 按照传统民法对权利抵押和权利质押的划分，权利抵押的标的物为不动产物权，权利质押的标的物为不动产物权之外的财产权。依此划分，应收账款担保权应为质权。但事实上，这种划分已不符合当今国际动产担保的立法趋势：摒弃传统动产担保交易制度中概念化的分类方法，用统一的一套法律机制调整担保权法律关系。 第三部分关于应
5、收账款质权的成立和生效。 一般认为，书面形式的质押合同和质权登记是应收账款质权的成立条件。但就书面形式为何是成立要件的具体论证，却很少见。笔者认为，以应收账款设立质权，书面合同并非成立要件。由于完善的登记公示的存在，书面质押合同的“公示弥补”作用已无用武之地，其作用更多的是“减少纠纷发生” 。法律对订立书面合同是一种鼓励和指导，并非强制。 我国应收账款质权的登记公示方式，与通知、交付债权证书等相比，更能发挥公示作用。有观点认为，纵观现代各国不动产登记制度，登记要件主义与登记实质性审查相辅相成、不可分割。而我国应收账款质押则采登记要件主义加形式性审查的模式。笔者认为，此与传统民法理论看似有偏移，
6、实则未必，且这样的制度设计更为合理。形式性审查与登记对抗主义、实质性审查与登记要件主义之间没有必然联系。特别是在应收账款质权领域，不赋予质权登记以公信力，既避免了实质审查之弊端，又不会对交易安全造成太大损害。不过，由于我国一般债权公示制度尚不健全，应收账款质押仍然存在法律风险。 第四部分关于应收账款质权的效力问题。 应收账款质权的效力范围包括被担保债权的范围以及应收账款质权标的物的范围。应收账款质权人的权利主要包括孳息收取权、对出质人与第三债务人行为的限制权、转质权、代位权、撤销权、优先受偿权、请求提存的权利等。为避免应收账款债权因时效完成而消灭，出质人有催告义务。质权对第三债务人的效力主要体
7、现在对其清偿行为的约束上。 第五部分关于应收账款质权的实现与消灭问题。 与过去法律不同， 物权法允许当事人约定实现质权的情形。应收账款质权实现的方式主要为质权人直接向第三债务人请求清偿。 质权消灭的原因主要有：被担保的债权消灭、质权实现、质权放弃等。同一应收账款上可以存有多项质权。当质权人与应收账款债权人混同时，为对抗后顺序质权人，质权不消灭。 关键词：应收账款质权关键词：应收账款质权 登记登记 公示公示 形式性审查形式性审查 公信力公信力 Abstract Basing on the theory of pledge of general obligations, and according
8、 to the system of modern chattel security which established on American Uniform Commercial Code, the author focuses on comparative analysis in and rational discussion on the concerned issues of pledge of account receivable in China, aims to perfect the system of pledge of account receivable in our c
9、ountry. This thesis is divided into five parts. In the first part, with development of pledge of general creditors rights, through analyzing the international and domestic modern chattel security, the author presents theoretical basis and realistic factors of pledge of account receivable. Actually,
10、the pledge of account receivable is the pledge of general creditors rights. So the latters birth is the academic base of the former. The system of the pledge of general creditors rights came from the Roman Law. Succeeding to the Roman Law, in latter day continental law system countries had in succes
11、sion constructed their own law system of pledge including pledge of general creditors rights. In ancient China there was a style of “pledge” in which a person delivered chattel, real property, or person to another as guaranty. But till the period of the Republic of China, modern pledge system had ap
12、peared. With old laws was abolished by the PRC, the pledge system disappeared until 1986, when General Principles of the Civil Law was enacted which prescribes “mortgage”, involving “pledge”. At a later time, although in Guaranty Law pledge is stipulated as one chapter solely and pledge is divided i
13、nto pledge of movables and pledge of rights, whether general creditors rights can be object of pledge was unknown. In 2007, the pledge of account receivable (one of general creditors rights) is prescribes firstly in Real Right Law of PRC. The realistic reasons for the appearance of pledge of account
14、 receivable are the world trendy of modern chattel security and the state of chattel security in our country. With rise and flourish of the market in which bodiless property rights such as general creditors rights, creditors rights of securities are trade object, account receivable as the biggest as
15、set in medium and small-sized enterprises becomes important in enterprises financing. Therefore, so many countries have established the security system of account receivable. But in our country, most enterprises financing are obtained from the mortgage of real property, which results in difficulty t
16、o gain financing for medium and small-sized enterprises. On the other hand, because of the shortage of account receivable financing, Chinese-funded Bank appears to be weaker in world competition. In the second part, the author makes a definition of pledge of account receivable, and then compares it with assignment of account receivable and international factoring. The author also expresses her opinion on the issue about whether it is “pledge” or “mortgage”.
