《民法典》中应收账款质押对外效力的矛盾与化解

Conflicts and Resolution of the External Effectiveness of Pledge of Accounts Receivable in The Civil Law

摘要: 《民法典》的体系效应下，应收账款质押的对外效力得以重构。《民法典》沿袭《物权法》的登记生效主义，但实践中采取登记对抗主义。保理合同以债权让与为基础，在保理规则影响下，应收账款质押、债权让与、保理竞存时，遵循登记优先，通知次优，未登记未通知的，比例分割债权的规则，登记办法限缩可登记的债权范围，上述规则适用范围因此限缩。通知并非应收账款质权设立要件，乃其保全手段之一，司法解释规定的核实与通知有别，二者主体不同，核实使债务人负担回复义务，债务人接到质押通知后，应收账款债权变动受限，包括债务人抵销权的行使。司法解释确认应收账款质权人对债务人有收取权。

Abstract: The external effectiveness of pledges of receivables has been reconfigured by the systemic effect of The Civil Law. The Civil Law follows the registration validity doctrine of The Property Law, but adopts the registration adversarial doctrine in practice. The factoring contract is based on the assignment of claims, and under the influence of the factoring rules, when the pledge of receivables, assignment of claims and factoring compete, the rules of priority of registration, second priority of notification, and proportional division of claims in case of non-registration and non-notification are followed, and the registration method restricts the scope of registrable claims, and therefore the scope of application of the above rules is restricted. Notification is not the establishment of accounts receivable pledge, but one of the means of preservation, the judicial interpretation of the verification and notification of the difference between the two subjects, the verification of the debtor’s obligation to respond to the debtor to receive notice of the pledge, the accounts receivable claims are limited, including the exercise of the debtor’s right of set-off. The judicial interpretation recognizes the right of the pledgee of the receivables to collect from the debtor.