【摘要】 本文通过对美国动产担保交易制度及应收账款担保制度的阐述和分析,提出可供我国应收账款质押制度借鉴的内容。我国立足于大陆法体系来学习美国的相关制度,一方面强调虽然应收账款担保制度是来自英美法,但是《物权法》中应收账款质押是大陆法的权利质押内容之一;而美国法的相关规定和实践为我国制度的完善提供了许多借鉴之处,特别是在应收账款质押的公示、实现和动产担保交易制度的建设等方面。更多还原

【Abstract】 Through an introduction and analysis of the US system on secured interests in movables and especially in account receivables,this paper offers advices on how to improve the system of pledge of account receivables in China.It insists that the relevant system of China should be based on the civil law system,although the Uniform Commercial Code of the United States may provide valuable references.On the one hand,the concept of using the account receivables as collateral comes from UCC article 9,but the pledge of the account receivables is part of the civil law of the continental legal system;on the other hand,the relevant provisions of the UCC article 9,such as those governing registration and realization of the secured interests in the movables will be beneficial to us if adopted in China.更多还原