国际保理应收账款转让法律问题探究

发布时间：2018-05-19 23:06

本文选题：国际保理 + 应收账款转让　；参考：《华东政法学院》2006年硕士论文

【摘要】： 国际保理是一种集应收账款买断、销售帐户管理、信用风险担保和贸易融资多功能为一身的新型国际贸易结算方式。随着全球经济一体化的进程不断深入及国际市场中买方市场的形成,传统的信用证结算方式受到严峻的挑战并逐渐被各国贸易商舍弃,而具有明显优势的国际保理则慢慢取代信用证的地位成为非信用证结算方式的典范。据统计,在欧美国家,国际保理业务已经占据各国贸易总额的85%左右,信用证则下降至5%左右。国际保理作为一支新兴力量,正在国际贸易舞台发挥着越来越重要的作用。由于各国保理的历史渊源及金融业务习惯有较大差异,各国对保理的理解也有所不同,各国保理立法在内涵上也显示出一定的差异性。目前,世界各国对国际保理进行专门立法的寥寥无几,各国目前规范国际保理的一般是民法、商法里面有关债权转让的法律条文。在全球范围内,随着国际保理的发展,各国的保理商联合起来成立了各种非政府组织,其中影响力最大的是国际保理商联合会(Factors Chain International),该组织目前共有会员160多个,国际保理商联合会制定相关国际保理规则,会员单位共同遵守。由于相关规则具有较强的合理性,能够适应国际保理发展的需求,因此很多非会员也能够在国际保理业务中选择适用该规则。中国正式开展国际保理业务应该是从上世纪90年代开始,中国银行作为中国国际保理业务的领头羊,积极探索,吸取西方国家先进经验,并加入国际保理商联合会,借助该组织强大的影响力开拓市场,不断进步。目前中国共有12家保理商加入国际保理商联合会,另外还有几个保理商加入其他组织。中国保理业务这几年取得了突飞猛进的发展。正如前面提到的,目前很少有国家对国际保理进行专门立法,而国际保理的实质是应收账款(债权)转让,因此,各国应收账款转让的相关法律规定是否能够适应国际保理发展的需求则显得至关重要。该法律问题的解决能为国际保理业务的发展铺平道路。因此,本文笔者拟通过对世界各国对国际保理应收账款的相关法律及国际惯例、公约进行比较分析,以期总结出适合中国国情的立法经验供我国国际保理应收账款转让立法参考。本文第一章为国际保理应收账款转让法律问题概述。笔者在第一节介绍了国际保理定义、历史渊源、发展现状后提出中国开展国际保理业务的必要性;第二节笔者介绍了国际保理的基础法律关系,以期让读者对国际保理的基础法律关系有个大概了解;接着笔者在第三节提出应收账款转让是国际保理的法律基础,从而引出本文研究的主题——应收账款转让法律问题。本文第二章重点分析了国际保理应收账款转让的法律要求,这是应收账款转让的基本条件。本文第三章分析了应收账款转让中容易发生的权利冲突及解决方式,为应收账款转让的顺利进行扫除了法律障碍。本文最后一章通过分析我国国际保理应收账款转让相关立法存在的不足,借鉴世界各国经验,提出完善办法,以期为我国国际保理应收账款转让立法提供参考。
[Abstract]:International factoring is a new mode of international trade settlement, which integrates account receivable purchase, sales account management, credit risk guarantee and trade financing. With the deepening of global economic integration and the formation of the buyer's market in the international market, the traditional method of credit card settlement has been severely challenged and gradually taken into account. In Europe and America, international factoring has already occupied about 85% of the total trade of all countries, and the letter of credit is down to about 5%. International factoring is a new force and is on the international basis. The stage of trade is playing a more and more important role.
Because of the historical origins and financial business habits of various countries, different countries have different understanding of factoring, and the connotation of factoring legislation in various countries also shows a certain difference. At present, few countries have special legislation on international factoring, and the current norms of international factoring in various countries are generally civil law and commercial law. With the development of international factoring, with the development of international factoring, various non-governmental organizations have been formed together with the international factoring Federation (Factors Chain International), which has a total of more than 160 members, and the International Federation of factoring organizations has made relevant relevant provisions. The rules of international factoring and member units are complied with. Due to the strong rationality of the relevant rules and the ability to adapt to the development of international factoring, many non members can also choose the application of the rules in international factoring.
China's formal international factoring business should begin in the 90s of last century. As the leader of China's international factoring business, the Bank of China is actively exploring, absorbing the advanced experience of the western countries and joining the International Federation of factoring, developing the market with the help of the strong influence of the organization. There are now 12 factoring companies in China. In addition, several factoring companies have joined other organizations. China factoring has made rapid progress in recent years.
As mentioned earlier, few countries present special legislation on international factoring, and the essence of international factoring is the transfer of accounts receivable (claims). Therefore, the relevant laws of the transfer of accounts receivable in each country are important to meet the needs of international factoring. The solution of the legal problem can be international factoring business. The author intends to make a comparative analysis of the relevant laws and international conventions of international factoring receivables in the world, so as to summarize the legislative experience suitable for the national conditions of China for reference to the legislation of the transfer of accounts receivable for international factoring.
The first chapter is an overview of the legal issues of the transfer of international factoring receivables. In the first section, the author introduces the definition of international factoring, the historical origin, the development status and the necessity of China's international factoring business. The second section introduces the basic legal relations of international factoring in order to let the readers to the basic legal relationship of international factoring. In the third section, the author puts forward that the transfer of accounts receivable is the legal basis of international factoring, which leads to the subject of this study - the issue of the transfer of accounts receivable. The second chapter focuses on the analysis of the legal requirements for the transfer of accounts receivable in international factoring, which is the basic condition for the transfer of accounts receivable. The third chapter of this article This paper analyzes the conflicts of rights and ways of settlement which are easy to take place in the transfer of accounts receivable, and remove the legal obstacles for the smooth transfer of accounts receivable. The last chapter of this paper analyzes the shortcomings of the relevant legislation of the transfer of accounts receivable in our country, and draws on the experience of all countries in the world, and puts forward a perfect method, with a view to the international factoring of our country. The legislation of the transfer of accounts receivable provides reference.
【学位授予单位】：华东政法学院
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D996

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