国际保理中应收帐款转让的法律问题研究

发布时间：2018-02-05 20:16

本文关键词： 国际保理应收帐款的转让权利冲突　出处：《首都经济贸易大学》2006年硕士论文　论文类型：学位论文

【摘要】：国际保理作为一种新型贸易结算方式,集短期融资、帐务管理、坏帐担保、资信评估、帐款催收于一身,在当今国际贸易和金融领域发挥着重要作用。国际保理的实质是应收帐款的转让。在国际保理中,出口商与保理商签订保理协议并通知进口商后,便丧失了向进口商收取款项的权利,保理商有权持发票副本等单据以自己的名义直接向债务人收取款项,并对销售帐目进行管理,且自行承担因债务人清偿能力造成的呆坏帐风险(有追索权保理除外,以下有述),所有这些法律效果的产生归根结底是因为债的主体发生了变更,应收帐款所有权从出口商转移给了保理商。鉴于对应收帐款的转让进行法律规制是国际保理立法首要考虑的问题,我对此就以下几个问题进行了分析阐述: 首先,关于未来应收帐款的可转让性。一揽子协议是保理协议的一种常见类型,即双方约定将供应商正常业务中发生的应收帐款大批量的转让(bulkassignment)给保理商,被转让的应收帐款直到保理商和供应商签署这一协议时,仍未能实际的存在,因此确立未来应收帐款的可转让性对国际保理的开展是至关重要的。其次,关于应收帐款转让对债务人发生效力的要件。以通知债务人债权转让作为对债务人发生效力的条件,既考虑到了债务人的利益,又使得应收帐款可依债权人的意愿自由流转,具有很大的合理性,也符合国际通行做法。再次,关于国际保理应收帐款转让的形式。以书面形式签订应收帐款转让协议,既有利于明确保理商与出口商之间的权利义务关系,又具有公示性,而且不会增加保理商的负担,宜于在国际保理中适用。最后,关于禁止应收帐款转让条款的效力。禁止应收帐款转让条款是指出口商与进口商在基础贸易合同中约定禁止将应收帐款转让给其他人。我认为在国际保理中,此条款并不能阻止供应商将应收帐款有效转让给保理商。又因转让应收帐款不可避免会出现出口保理商与第三人的权利冲突问题,主要发生在保理商与其它债权受让人、可议付票据持有人、商务代理人之间,所以如何确定保理商的优先受让权也是本文的一个重点。我国目前有关国际保理的相关立法还不完善,我根据以上观点提出了立法建议。
[Abstract]:As a new trade settlement method, international factoring plays an important role in the field of international trade and finance. The essence of international factoring is the transfer of accounts receivable. In international factoring, the exporter loses the right to collect money from the importer after signing a factoring agreement with the factoring agent and notifying the importer. The factoring company shall have the right to collect the money directly from the debtor in its own name and to manage the sales accounts with documents such as copies of invoices. And bear the risk of bad debts caused by the debtor's ability to pay off (except for recourse factoring, as described below, all these legal effects are ultimately due to the change of the subject of the debt. Ownership of accounts receivable was transferred from the exporter to the factor. In view of the legal regulation of the transfer of accounts receivable is the primary consideration of international factoring legislation, I have analyzed the following issues: First, regarding the transferability of future receivables, a package agreement is a common type of factoring agreement. That is, the parties agree to transfer large quantities of accounts receivable occurred in the normal business of the supplier to the factor. Until the factor and the supplier sign this agreement, the transferred accounts receivable can not exist in practice, so it is very important to establish the transferability of the future accounts receivable for the development of international factoring. Secondly, with regard to the requirements of the debtor's effectiveness of the assignment of accounts receivable, the debtor's interest is taken into account by notifying the debtor of the assignment of creditor's rights as the condition of its effectiveness against the debtor. The accounts receivable can flow freely according to the creditors' wishes, which is reasonable and in line with international practice. Thirdly, regarding the form of transfer of international factoring accounts receivable, signing the agreement of transfer of accounts receivable in writing is not only helpful to clarify the relationship between the rights and obligations of the factor and the exporter, but also public. And does not increase the burden of factoring, suitable for international factoring. Finally. With regard to the effect of the clause prohibiting the transfer of accounts receivable, the prohibition of assignment of accounts receivable refers to the agreement between the exporter and the importer in the basic trade contract to prohibit the transfer of accounts receivable to other persons... I think in international factoring. This clause does not prevent the supplier from effectively transferring accounts receivable to the factor. Due to the transfer of accounts receivable there will inevitably be a conflict of rights between the export factor and the third party, mainly between the factor and other transferee of creditor's rights, the holder of negotiable instrument, and the commercial agent. Therefore, how to determine the factor of the priority transfer right is also a focus of this paper. At present, the relevant legislation of international factoring in our country is not perfect, I put forward the legislative suggestion according to the above viewpoint.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D996

【引证文献】