| Accounts receivable pledge, as a new right of pledge, is related with general creditor's rights in its nature and scope, and it also has its own uniqueness. Besides, although the pledge of accounts receivable system, opposed to the right of accounts receivable pledge, can learn from the chattel mortgage and other provisions of the pledge of rights, its particularity determines the difference on legal rules. Therefore, from the basic theory of the account receivable pledge, this article focuses on the explanations of the key problems such as setting and effectiveness, the comparison between the legal rules of the accounts receivable pledge and the related systems, pledge receivables risk and its prevention, the perfection of legal system of the accounts receivable pledge, in order to contribute to the development of the pledge guarantee system. |