入世以来,我国企业尤其是中小企业融资难的问题日益凸显,同时由于我国没有浮动抵押制度,当事人只能约定适用国外法,并在国外进行仲裁。为了解决这些问题,我国《物权法》规定了浮动抵押制度,并结合国情把浮动抵押人的范围扩及农业生产经营者,可以说浮动抵押是我国《物权法》的重大创举。考察一个制度要从其优势和劣势全面分析,引进一个制度应该尽量发挥其优势,规避其劣势,对于浮动抵押制度也是如此。 Since China’s accession to the WTO, the problem of financing difficulties for Chinese enterprises, especially SMEs, has become increasingly prominent. Since China does not have a floating mortgage system, the parties can only stipulate the applicable foreign laws and arbitrate abroad. In order to solve these problems, China’s “Property Law” provides a floating mortgage system, and in accordance with the national conditions to extend the scope of floating mortgages to agricultural producers and managers, floating mortgages can be said that China’s “Property Law” a major initiative. To examine a system from its advantages and disadvantages of a comprehensive analysis, the introduction of a system should maximize its advantages, to avoid its disadvantages, the floating mortgage system as well.