摘要
应收账款交易通过识别之变、权利构成之变、体系融贯之变与交易结构之变四个维度来实现担保功能化。应收账款交易性质的评价思维需要从交易形式转向经济目的,应收账款从债权意义转向信用资产的实质转变在于功能主义担保观的引入。保理等复合性交易架构上的担保权益处于物债的中间形态,经公示具备优先受偿权,根据公示手段的不同对抗不同范围的第三人。功能主义担保观将应收账款交易架构中担保权设立与底层交易分别评价,以解决交易表象与交易实质之间的错位问题,实现交易结构的功能化。
The functionalization of accounts receivable as security is achieved through four dimensions:the transformation of identification,the evolution of rights composition,the coherence of the legal system,and changes in transaction structures.The evaluation of the nature of accounts receivable transactions requires a shift from focusing on transactional forms to emphasizing economic purposes.The substantive transformation of accounts receivable from mere claims to credit assets lies in the introduction of a functionalist view of security interests.Security interests in composite transaction structures,such as factoring,exist in an intermediate form between property rights and obligatory rights.Once publicized,they acquire priority in repayment,and their enforceability against third parties varies depending on the means of publicity.The functionalist view of security interests evaluates the establishment of security rights and the underlying transactions separately within the framework of accounts receivable transactions,thereby resolving mismatches between the appearance and substance of transactions and achieving the functionalization of transaction structures.
作者
毕胜
Bi Sheng(Law School of Nankai University,Tianjin,300350)
出处
《政法论丛》
北大核心
2026年第2期171-184,共14页
Journal of Political Science and Law
基金
国家社会科学基金重大项目“民法典与民事诉讼法的协同实施研究”(22&ZD206)的阶段性研究成果。
关键词
应收账款复合性交易
穿透思维
保理
登记对抗
complex transactions of accounts receivable
substantive thinking
factoring
registration confrontation
