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.