物权法第二百二十八条规定了应收账款质权自信贷征信机构办理出质登记时设立,这表明登记是应收账款质权生效的要件之一。但是,物权法关于质权设立的规定在司法实践中缺乏可操作性。与物权法配套适用的《应收账款质押登记办法》又规定,办理质押登记的征信机构并不对应收账款的真实性负责,故司法实践中常发现真实权利状态与登记权利状态不一致的情形,导致当事人对应收账款质权的成立产生争议。应收账款质权兼具物权性和债权性的双重特征,出质人与其债务人之间的基础合同是实现应收账款质权的前提。质权人以质押合同及质押登记为依据向基础合同债务人主张债权的,并不能以此约束基础合同债务人,债务人仍可以此抗辩,阻却应收账款质权的成立或实现,因此,质权登记并不等同于确权。在当前应收账款质押制度尚不完善的背景下,人民法院应结合具体案情对应收账款质权的成立与否进行必要的实质审查,特别是对有争议的应收账款不能仅凭登记的状态确认质权人的优先受偿权。 Article 228 of the Property Law stipulates that the right of receivables is set up when the credit reporting institution handles the pledges registration, which shows that registration is one of the most important requirements for the pledge of receivables to take effect. However, the provisions of the Property Law on the establishment of the pledge lack the operability in judicial practice. Applicable to the Property Law “Receivables Pledged Registration Measures” also stipulates that the handling of pledge registration credit institutions are not responsible for the authenticity of accounts receivable, so the judicial practice often found that the real right state and registration rights inconsistent state , Resulting in the parties to the receivables pledge controversy. The pledge of accounts receivable combines the dual characteristics of property rights and debit and credit. The basic contract between the pledgor and its debtors is the precondition to realize the pledge of receivables. The pledgee pledges to the basic contract debtor based on the pledge contract and the pledge registration, and can not bind the debtor of the basic contract, and the debtor can still defend the establishment or realization of the pledge of the receivables. Therefore, the pledge Registration is not the same as confirmation. In the current background of the receivables pledge system is not yet perfect, the people’s court should make the necessary substantive examination of the establishment of the pledge of receivables according to the specific case, especially for controversial receivables The status of registration confirms the priority of the pledgee.