新实施的物权法在权利质权部分规定了应收帐款质押,这是我国在担保物权方面的重大突破。但是物权法在立法后仍然存在着争议,并且由于其条文规定简单,在实践操作方面仍有许多问题有待解决。本文通过对应收账款质押立法的法理基础与现实基础进行分析,肯定其立法的必要性与合理性。并进而对应收账款的概念、范围、特点以及应收账款质押设定中应当注意的问题进行分析,以期为实践操作提供参考。 The newly implemented real right law stipulates pledge of accounts receivable in the pledge of rights section, which is a major breakthrough of our country in the security of real rights. However, the Property Law still exists controversy after the legislation, and because of its simple provisions, there are still many problems to be solved in practice. This article analyzes the legal basis and realistic basis of the pledge of receivables pledge to affirm the necessity and rationality of its legislation. And then analyzes the concept, scope, characteristics and the problems that should be paid attention to in the pledge setting of accounts receivable so as to provide reference for practical operation.