账户质押的若干问题研究

发布时间：2018-02-09 14:53

本文关键词： 担保法金钱质押权利质押混合质押应收账款质押　出处：《南方金融》2017年02期 　论文类型：期刊论文

【摘要】：账户质押是质押人将银行账户质押给债权人,以担保债务人按照约定履行债务的担保方式。本文从账户质押的基本原理出发,结合我国现行法律规定、司法解释和金融业务实践,论述账户质押的性质、效力认定及实现等问题。主要研究结论如下:第一,一般而言,只要质押账户和资金可以特定化,可将账户质押认定为金钱质押,并适用《担保法》司法解释第85条的相关条文;同时应赋予银行监管部门对质押账户进行信息登记的权责,以避免重复质押。第二,应收账款账户质押属于权利质押,应以登记为生效要件,适用《物权法》的相关规定。第三,出口退税账户质押不能简单等同于应收账款质押,但可参照应收账款质押的规定进行管理。第四,证券经纪账户质押有别于证券账户与资金账户,应将具视为金钱质押与股票质押的混合质押。
[Abstract]:The account pledge is the way that the mortgagor pledge the bank account to the creditor in order to guarantee the debtor to perform the debt according to the agreement. This paper proceeds from the basic principle of the account pledge and combines with the current laws and regulations of our country. The main conclusions are as follows: first, generally speaking, as long as the pledge account and funds can be specified as long as the pledge account and funds can be specified. The pledge of account may be recognized as a pledge of money, and the relevant provisions of Article 85 of the Judicial interpretation of the guarantee Law shall be applied; at the same time, the banking supervision department shall be given the right and responsibility to register information on the pledged account in order to avoid duplicating the pledge. Second, The pledge of accounts receivable account belongs to the pledge of rights, which should be registered as the effective condition, and the relevant provisions of the property Law should be applied. Third, the pledge of the account of export tax rebate cannot be equated with the pledge of accounts receivable. However, it can be managed by referring to the provisions of pledge of accounts receivable. 4th, the pledge of securities brokerage account is different from that of securities account and fund account, and should be regarded as a mixed pledge of money pledge and stock pledge.
【作者单位】：南昌大学法学院;
【分类号】：D923.2;D923.3

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