论保证金账户担保的“去典型化”--兼论普通法系无形资产的担保方式  

On the Independence of Deposit Account Guarantee:Concurrently on the Guarantee of Intangible Assets in Common Law

作　　者：林泽 LIN Ze(School of Lawyer,East China University of Political Science and Law,Shanghai 200042,China)

机构地区：[1]华东政法大学律师学院,上海200042

出　　处：《福建金融管理干部学院学报》2022年第4期18-26,共9页Journal of Fujian Institute of Financial Administrators

摘　　要：商事习惯形成的保证金账户担保正在逐渐呈现“去典型化”的趋势,无论将保证金账户担保的客体视为债权还是金钱,都会面临法外创设概念的问题。借鉴普通法系规定,将保证金账户担保的客体确定为无形资产更为恰当。以保证金账户担保为代表的无形资产应当以控制为公示方法,应当通过概括性描述的方式识别担保标的,并且在担保物权实现过程中不适用流担保禁止规则。The deposit account guarantee formed by commercial customs is gradually showing the trend of independence.Whether the object of deposit account guarantee is regarded as creditor's rights or money,it will face the problem of creating the concept outside the law.Drawing lessons from common law,it is more appropriate to determine the object of deposit account guarantee as intangible assets.The intangible assets represented by deposit account guarantee should be perfected by control,be identified in the way of general description,and does not apply to the flow guarantee prohibition rule.

关 键 词：保证金账户担保 无形资产 非典型担保 

分 类 号：D923.2[政治法律—民商法学]