On Financing Through the Assignment of Future Accounts Receivable
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摘要: 为了充分利用具有财产价值的未来利益,以克服时间与空间的障碍,未来债权的让与渐获肯认。因此,对未来应收账款转让融资的承认可以说是法律为适应社会经济的发展而做出的一种必然反应,并有其可行性及必要性。但为了兼顾转让人其他债权人的利益保护,应对未来应收账款融资的程序和效力作出适当限制。Abstract: In order to make good use of the future benefits which have property value and which can conquer the obstacle of time and space, the assignment of future creditor's right has gradually been permitted. Therefore, to accommodate the development of social economy, financing through the assignment of future accounts receivable has also been acknowledged by law. Furthermore, this assignment is feasible and necessary. But in order to protect the assignor's creditors' right, the process and the effect of this assignment should be limited to a certain extent.
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