文档介绍：摘要应收账款质押制度在我国司法实践的时间比较短,许多问题都有待于进一步明确和完善。因此,结合现代社会经济发展及融资需要来研究应收账款质押制度具有极其重要的意义。文章通过对应收账款质押制度理论和实务方面进行有选择性的探讨,目的在于完善我国的应收账款质押制度,为现代融资及市场经济发展提供更大发展空间。文章通过对应收账款质押制度历史沿革的考察、概念的界定、性质的分析以及与相关制度的比较,奠定了研究的理论基础。在概念界定上,以标的作为切入点,对应收账款质押作了界定。在应收账款质押的性质认定上,采权利标的说。并立足于国内外立法实践及国内学者的主张,对应收账款质押的标的、设立做深入探讨,以此为基础, 分析我国应收账款质押制度的长处与不足。文章赞同应收账款质押合同须采书面形式,认为以登记作为公示模式,体现了我国的立法开始向世界先进立法技术接轨。同时认为,我国应收账款质押制度的缺陷主要为立法体系混乱、质押标的与对第三债务人通知的规定不明确及登记制度设计不合理。最后为文章撰写的最终目的,提出相关的立法建议,并试拟出相应的立法建议条文,以期对促进我国应收账款质押制度完善有所裨益。关键词:应收账款,质押,标的,设立 ABSTR焱CT The pledge system on accounts receivable isshort time in legal practice field and many relative problems and theories need to be solved and ,it is meaningful to discuss this topic,for financing and current economic the different systems of the pledge system on accounts receivable in China and other countries,this article focuses on the analysis in the significant theory and practice area, aims tofurther perfect the pledge system on accounts receivable in our country. Theoretical basis for the research is constructed by way ofthe inspection history,studying definition,nature analysis parison of related to definition,taking object(or res inLatin)as aclue,Made apledge of accounts receivable as defined in, With respect to nature ofpledge of accounts receivable,this article adopts object matter theory ,based on legislation and then practice at home and abroad and domest icscholars argued that on the subject of pledge of accounts receivable,to establ ish and model to do in depth public discussion on this basis,analysis China’S pledge of accounts receivable system’S strengths and weaknesses。The article agree with apledge of accounts receivable to be taken inwriting the contract,that inorder to register as a public model,reflects the legislation of our country to the world’S most advanced technology into the Legi slative Counc the same time,The article believe that China’S pledge of accounts receivable sys