To our country particularly importance we can obtain lessons is that in 1972 Scotland company floating charge and receiver law and in 1958 Japan enterprise guarantee law.

• 对我国尤其具有重要借鉴意义的是:苏格兰1972年公司浮动抵押和代管人法,以及日本于1958年以英格兰衡平法为蓝本制定的《企业担保法》。