Abstract:  Purchase and sale contract assignment for guarantee is a new form of guarantee, and plays an important role in  trading activities However, there are still many problems need to be studied in theory It′s pointed out that its nature belongs to transferring security interest by analyzing specific cases and the different views of scholars In practice, whether the purchase and sale contract assignment needs to meet the sellers′ approval depends on whether the buyers′ contractual obligations have been carried out If the guarantor only assigns the contractual rights to the creditor, then guarantor should carry out the rest of the contractual obligations If the guarantor assigns both the contractual rights and obligations to the creditor, then creditor should carry out the rest of the contractual obligations There are usually two ways to clear the value of the subject: one is changing the subject to money, and another is that the creditor owns the subject and returns the extra money to the guarantor

Key words: purchase and sale contract, assignment, guarantee