债权多重让与的顺序规则
The Order Rule of Multiple Assignment of Creditor’s Rights

债权让与应当分别观察债权让与和债权让与合同，并在此基础上讨论债权多重让与的权利归属。《民法典》保理合同章规定了应收账款债权多重让与的优先顺序。其中，登记、通知规则可以起到对一般债权让与规则的补充。保理合同的多重让与规则仅适用于对抗债务人以外的第三人，对于债务人仍然应当坚持让与通知的绝对效力。而保理合同中同一顺位按比例分得应收账款债权的规则只能适用于保理合同。
The assignment of creditor’s rights should observe the assignment of creditor’s rights and the assignment contract of creditor’s rights respectively, and discuss the ownership of multiple assignment of creditor’s rights on this basis. The factoring contract chapter of the “Civil Code” stipulates the priority of multiple assignments of accounts receivable claims. Among them, the registration and notification rules can complement the general creditor’s rights transfer rules. The multiple assignment rules of the factoring contract are only applicable to third parties other than the debtor, and the debtor should still insist on the absolute effect of the assignment notice. The rule of proportional distribution of accounts receivable claims in the same order in factoring contracts can only be applied to factoring contracts.