Research On Legal Issues Of Pledge Of Accounts Receivable

In the traditional civil law system,there is no content of accounts receivable.With reference to the pledge system of accounts receivable in the United States,China's property law has considered several times to include accounts receivable in the range of rights that can be pledged,which is of great theoretical and practical significance.Although the electronic registration system of accounts receivable pledge is widely used in practice,there are still many imperfections that need to be solved.The measures for the registration of pledge of accounts receivable stipulates the types of accounts receivable.Due to the diversity of types of accounts receivable in practice,whether all kinds of accounts receivable are suitable for the design of quality should be considered in detail,and an expanded explanation should be adopted,such as central financial subsidy fund,export tax refund,creditor's rights after litigation and arbitration,student apartment charging right,etc.,which can be included in accounts receivable Within.The establishment condition of the pledge right of accounts receivable is to sign and register the pledge contract of accounts receivable.The perfection of the specific system is conducive to the realization of the system value.The establishment condition of the pledge right of accounts receivable is to sign and register the pledge contract of accounts receivable.According to the characteristics of the pledge right,the pledge contract of accounts receivable has not only the general characteristics of the guarantee contract,but also the special attributes of the general guarantee,the independent guarantee,the particularity of the contract object,etc.The main terms of the pledge contract of accounts receivable shall include:the parties,the types and amounts of creditor's rights,the types and amounts of accounts receivable,the time limit for the debtor to perform the debts,the pledge registration by the pledgor,the liability for breach of contract and the date of signing the contract.In our country,the way to publicize the pledge of accounts receivable is registration mode.From the perspective of protecting the obligee,the electronic registration system should be improved.At present,there are many defects in the electronic registration system implemented in our country.New regulations are needed in the way of application,the process of application,the content of registration and the review obligations of registration agencies.Notice system is also an indispensable link in the pledge of accounts receivable,which is conducive to the protection of the rights of secondary debtors.Under the premise of encouraging autonomy of will,the subject of obligation,time and form of notice can be determined by itself on the premise of not violating the law.The improvement of the specific system is conducive to practical operation.In view of the conflict between the pledge of accounts receivable and the transfer of creditor's rights in practice caused by the dual system of legislation in the property law and the contract law of China,these problems need to be solved by legislation.At the time of compiling the civil code,the system of pledge of accounts receivable is still reasonable.From its system itself,the pledge of accounts receivable is essentially a transfer of secured creditor's rights.In legislation,the combination of civil code and special law is more conducive to the realization of the value of the pledge system of accounts receivable.The civil code regulates the pledge of common creditor's rights,and the pledge of accounts receivable is specifically regulated by the special civil law.