Research On Relevant Issues About The Pledge Of Account Receivables In China

October1,2007implementation of the "property rights" in the right part of a clear pledge to "accounts receivable" as a pledge of the subject in china, which has expanded the range of secured property rights and established the legal authority of the pledge system of accounts receivable from the law level, is a major innovation and development for the system of Real Rights For Security. However, due to the "property rights" has only two of principle regulations about the pledge system of accounts receivable, therefore, it has confronted some more difficult problems for us that the theory to explanation and practical operation. At the same time, it is difficult to realize to hold the fundamental operability of it. The essence of accounts receivable belongs to ordinary claims, therefore, the pledge of accounts receivable, that be essentially used a right of claim to guarantee the realization of another right of claim, has possessed the characteristics of claims and real right. In utilizing the pledge of accounts receivable, we should hold and understand the specific system project to ensure the realization of the purpose of legislation.Removing Introduction and ending, the full text is still divided into four parts: The first chapter is mainly, be based on the definition of accounting, the provisions of the laws at home and abroad, and combined with the purpose of legislation, to explain legal connotation of the accounts receivable. Meanwhile, through comparing with differences among the pledge of accounts receivable and the assignment of accounts receivable and factoring, we have clarified the independence of the pledge of accounts receivable. Based on these, we make clear the scope of accounts receivable should be limited to explicit the range of qualitative in our country. The second chapter, this part is mainly to give explanation about the problem that pledge of registration, analyze the reason of the legitimacy of public registration, make clear the examination responsibility of the Registration Institution that the pledge of accounts receivable should be the normal examination, and explain the problem of the efficacy of registration in china. The third chapter, in this part, it is main firstly, to explain that whether the third debtor belongs to the parties that the pledge of accounts receivable, and then, through the theoretical analysis and the concluded of legislative investigation, we have obtained the conclusion that whether to notify the third debtor or not and the effectiveness of notification. The fourth chapter is, under referring to the legislation abroad as well as Taiwan, to analyze the effectiveness that the delivery of Collateralized Debt Obligations, and then explain the choice of collateralized debt obligations that the pledge system of accounts receivable in our country, and simultaneously illustrate the reason of it.