《物权法》出台后,有关应收账款质押的讨论一直不断,如何辨析其内涵,如何理解其独立性也受到普遍关注。此文从会计学和法律两个层面把握应收账款含义,并对应收账款质押的现实基础和理论基础进一步廓清,明晰应收账款质押与其他质押的区别边界,同时,进一步探索应收账款质押面临的难题对其独立性的影响。 After the promulgation of the Property Law, discussions on the pledge of accounts receivable has been ongoing. How to analyze its connotation and how to understand its independence has also been widely concerned. This article from the accounting and legal grasp the meaning of accounts receivable, and pledged the real and theoretical basis for the pledge of accounts receivables to further clarify the difference between pledged accounts receivable and pledge of the distinction between boundaries, while further exploration should be The Influence of the Pledge Faced by the Payment on Its Independence.