物权法将应收账款列入可以质押的权利,根据应收账款质押登记办法中的规定,公路,桥梁,隧道,渡口等不动产收费权属于可以质押的权利。本次研究以此为出发点,结合具体审判案例中的裁判结果及依据,分析银行在收益权质押业务中的风险及其防控措施。 The Property Law includes accounts receivable as pledges. According to the provisions of the pledge registration of receivables, the right to charge real estates such as roads, bridges, tunnels and ferries belongs to the pledgeable right. This study takes this as a starting point, combining with the referee results and basis in the specific trial cases, analyzes the bank’s risk in pledge of income rights and its prevention and control measures.