论债权人行使代位权的效果归属分析研究 财务会计学专业

论债权人行使代位权的效果归属[摘要] 代位权的效果归属直接影响到代位权的行使功效，是立法和司法都必须面对的问题。我国《合同法》未明确代位权的效果归属，仅由《合同法解释》规定采取“优先受偿规则”，该规则不仅极大突破了民法的传统理论，而且司法活动中也难以应对日渐复杂的实际问题。为了选择最适合我国国情的效果归属，以切实发挥出代位权制度保障债权人债权的功效，文章从理论和实践的双重角度，对理论界关于代位权效果归属的三种主流学说“平均分配说”、“优先受偿规则”和“入库规则”的优缺性进行全面的对比分析。论证“入库规则”更具有合理性，呼吁引入“入库规则”，并对其缺陷提出合理化建议和后续发展措施，以期“入库规则”能满足我国代位权制度的发展需求。[关键词] 债权人；代位权；优先受偿规则；入库规则[Abstract] The ownership of the right of subrogation has a direct bearing on the exercise of the right of subrogation, and it must be faced by both the legislature and the judiciary. Ownership effect of China's "contract law" is not clear right of subrogation, only by the "contract law" provisions to explain "rule of priority of claim", this rule not only greatly breaks through the traditional theory of civil law and judicial activities, it is difficult to cope with the increasingly complex problems. In order to select the most suitable effect belonging to China's national conditions, in order to play the system of right of subrogation of creditor's rights protection effect, the article from the perspective of theory and practice, the theory about the effect of the ownership of the right of subrogation of three kinds of mainstream theory of "average distribution" and "priority rules" and "rule of warehousing" make a comprehensive comparative analysis. Demonstration of the "rule of warehousing" is more reasonable, called for the introduction of the "rule of warehousing", and put forward reasonable suggestions and measures...