应收账款转让的功能主义担保内核:在先登记原则  

The Functional Core of Secured Transactions for Accounts Receivable Assignment:First-to-file-or-perfect Rules

作　　者：庄加园[1] Zhuang Jiayuan

机构地区：[1]上海交通大学凯原法学院

出　　处：《中外法学》2024年第6期1466-1485,共20页Peking University Law Journal

摘　　要：《民法典》第768条引发的争议源于对担保功能主义的误读。功能主义模式并非将应收账款销售定性为担保交易,而是借助声明登记制来保护应收账款受让人,并不涉及自然人之间的债权让与。是否属于第388条规定的“其他具有担保功能的合同”,不应取决于被担保债权的有无,而应着眼于该合同是否发挥融资功能。应收账款的销售与担保存在根本差异,统一适用在先登记原则仅在优先权冲突中具有合理性。当应收账款让与人的财产遭到扣押或其进入破产时,必须根据买卖和担保各自的财产法构造决定让与人的责任财产范围。声明登记制不仅在担保人有权处分时发挥顺位决定效力,在无权处分时也能赋予其法定的处分权限。就应收账款多重转让引发的冲突而言,在先登记原则意味着最先登记的受让人最终获得应收账款的全部权利,而未登记的受让人面临相冲突的权利主张时只能失去其享有的应收账款。The controversy surrounding Article 768 of the Civil Code of the People's Republic of China stems from a misinterpretation of security functionalism.The functionalist approach does not treat the sale of accounts receivable as a secured transaction;rather,it relies on the notice filing system to protect the assignee of accounts receivable,without addressing the assignment of claims between natural persons.“Other contracts with security functions”under Article 388 of the Chinese Civil Code should not be evaluated based on whether a secured claim exists,but instead on whether the contract serves a financing function.A fundamental distinction exists between a true sale of accounts receivable and secured transactions,and the uniform application of the first-to-file principle is only justified in cases of priority conflicts.When the assignor's property is seized or the assignor enters bankruptcy,the scope of the assignor's bankruptcy estate must be determined in accordance with the distinct legal frameworks governing sales and secured transactions,respectively.The notice filing system not only establishes priority when the assignor has the authority to transfer,but also grants the assignor the statutory power to transfer in cases of unauthorized disposition.Regarding conflicts arising from multiple assignments of receivables,the first-to-file-or-perfect rule implies that the assignee who first files the claim will ultimately acquire full rights to the receivables,while unfiled assignees will lose their claims when faced with conflicting filed claims.

关 键 词：声明登记制 融资目的 功能主义 在先登记或在先完善规则 无权处分 

分 类 号：D923.2[政治法律—民商法学]