《物权法》中规定的应收账款质权制度颇具积极意义,但该制度能否发挥作用仍有赖于相关制度配合,而登记制度无疑是至关重要的一环。虽然我国已初步建立应收账款质权公示制度雏形,但其存在的两大问题:登记生效要件下登记机关审查职责的流于形式以及对应收账款次债务人通知规则的欠缺,直接影响了应收账款融资功能的实现。 The property rights law stipulates the right of pledge system is quite positive, but whether the system can play a role still depends on the relevant system, and the registration system is undoubtedly a vital link. Although China has initially established the prototype of Pledge of Receivables Pledging, it has two major problems: the mere formality of the examination of the registration authority under the effective conditions of registration and the lack of rules for notifying the debtors of the receivables directly affect the Realization of Receivable Financing Function.