城投债越发越多，城投债的风险也越来越多地受到关注。就一些地方的城市投资发展公司，一面以土地使用权抵押作为城投债的担保，一面又将土地使用权出让收益质押给银行，以获取贷款，其中是否有利益冲突，21世纪经济报道记者就此采访了杨春宝高级律师。杨律师分析了抵押与应收账款质押冲突的可能，介绍了这两种担保方式的法律属性以及抵押权或者质押权在实现时清偿的顺序。杨律师同时分析了城投债面向不特定主体抵押登记的可行性以及可能存在的法律问题。
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