应收账款质押,是我国《物权法》新规定的一种权利质押担保方式。但《物权法》的规定比较粗略,应当进一步完善。《物权法》及相关立法应当对应收账款规定明确的含义,并对可以设质的应收账款进行列举;明确对应收账款债务人的通知义务及通知效力;限制出质后应收账款出质人及其债务人的行为;赋予质权人直接收取应收账款的权利。 Pledge of accounts receivable, is China’s “Property Law” a new pledge of rights guarantee. However, the provisions of the Property Law are rather crude and should be further improved. “Property Law” and related legislation should be clearly defined on the accounts receivable, and the quality of accounts receivable can be enumerated; a clear account receivable debtor notice obligations and the effectiveness of the notification; limit post-mortem accounts receivable The pledgor and its debtors; granting the pledgee the right to receive the accounts receivable directly.