注册会计师-经济法第05讲抵押权（七）抵押权1.定义为担保债务的履行，债务人或者第三人不转移财产的占有，将该财产抵押给债权人的，债务人不履行到期债务或者发生当事人约定的实现抵押权的情形，债权人有权就该财产优先受偿。前款规定的债务人或者第三人为抵押人，债权人为抵押权人，提供担保的财产为抵押财产。VII.Mortgagee’sRight1.DefinitionWhereadebtororthirdpartymortgageshispropertytothecreditorwithoutchangingthepossessionofthepropertyforasecurityofdebtpayment,thecreditorisentitledtoberepaidinprioritywiththepropertyifthedebtorfailstopaytheduedebtoranycircumstance,agreedbythepartiesforexercisingandfulfillingthemortgagee’sright,arises.Theaforesaiddebtororthirdpartyisthemortgagor,thecreditoristhemortgagee,andthesecuredpropertyisthemortgagedproperty.2.抵押物的限制乡镇、村企业的建设用地使用权不得单独抵押。以乡镇、村企业的厂房等建筑物抵押的，其占用范围内的建设用地使用权一并抵押。下列财产不得抵押：（1）土地所有权；（2）宅基地、自留地、自留山等集体所有土地的使用权，但是法律规定可以抵押的除外；（3）学校、幼儿园、医疗机构等为公益目的成立的非营利法人的教育设施、医疗卫生设施和其他公益设施；（4）所有权、使用权不明或者有争议的财产；（5）依法被查封、扣押、监管的财产；（6）法律、行政法规规定不得抵押的其他财产。2.TheLimitationofMortgagedPropertyTherighttouseconstructivelandofacountrysideorvillageenterpriseshallnotbemortgagedsolely.Wheresuchbuildingasthefactoryhouseofacountrysideorvillageenterpriseismortgaged,therighttouseconstructivelandwithinthefactoryareashallbemortgagedtogether.Thefollowingpropertiesshallnotbemortgaged:（1）landownership；（2）therighttousesuchcollectively-ownedlandasruralhomestead,privatelyfarmedland,privatelyfarmedhill,etc.,exceptforthosemaybemortgagedbythelaw；（3）educational,medicalorotherfacilitiesforpublicwelfareofsuchnon-profitlegalpersonestablishedforpublicwelfareasschool,kindergarten,medicalinstitution,etc.；（4）apropertywithunclearordisputedownershiporuseright；（5）apropertybeinglegallysealedup,seizedormonitor；（6）otherpropertyunallowedformortgagedpropertybyanyla...
