论应收账款质权与法定抵销权冲突的解决路径
On the Solution to the Conflict between the Pledge Right of Accounts Receivable and the Legal Right of Set-Off

民事权利冲突的根源在于法律漏洞。在特定情形下，应收账款质权与次债务人的法定抵销权存在冲突，为解决该权利冲突，必须结合理论和实践，通过法律漏洞填补的方法明确应收账款质权的效力边界。应收账款质权的效力可及于次债务人，参照债权转让规则，应收账款出质经通知次债务人后，对其产生拘束力。应收账款质权优先于法定抵销权的条件为，应收账款出质须通知次债务人。经通知后的次债务人在合理期限未主张抵销的，其后不得再主张抵销。
The root of civil rights conflict lies in legal loopholes. Under certain circumstances, there is a conflict between the pledge of accounts receivable and the legal right of set off of the secondary debtor. In order to solve the conflict of rights, we must clarify the effectiveness boundary of the pledge of accounts receivable by combining theory and practice and filling legal loopholes. The effect of the pledge of accounts receivable can reach the secondary debtor. Referring to the rules of assignment of creditor’s rights, the pledge of accounts receivable has binding force on the secondary debtor after being notified. The condition that the pledge of accounts receivable has priority over the legal right of set off is that the secondary debtor must be notified of the pledge of accounts receivable. If the secondary obligor after notification does not claim offset within a reasonable period of time, it may not claim offset thereafter.