论保理合同中应收账款转让优先权冲突的法律问题

发布时间：2018-06-16 11:09

本文选题：保理 + 国际保理　；参考：《华东政法大学》2014年硕士论文

【摘要】：保理作为一种新兴的金融交易结算方式，以其独特的结算方式，集合了资金融通、进口商资信评估、销售账户管理、信用风险担保、账款催收等一系列服务的综合金融服务方式为一身，为人们提供相关的服务。我国的保理业务正在火热的开展，也日益成为人们青睐的焦点。据相关数据统计，自2014年以来，单天津滨海新区，已经有9家商业保理企业相继成立，其中银利、盛业、信达港湾商业保理有限公司等企业注册资本都超过1亿元，据新区商务委相关负责人介绍，截至2014年4月，新区已有112家商业保理企业落户，其中外商投资商业保理企业40家，注册资本达6.99亿美元；内资商业保理企业72家，注册资本达59.32亿美元，通用电气、苏宁、神州数码等大型商业保理有限公司纷纷在新区设立。1可见我国商业保理发展的速度是如此的惊人。保理业务在我国起步的时期较晚，是在上世纪的90年代开始的，当时作为我国保理业务先锋者的中国银行，将目光瞄准在保理业务这个庞大的市场，努力进取，与保理规制发展较为先进的国家交流经验，，并且成为了国际保理商联合会中的一名成员，从此我国的保理发展就此起步。保理业务中有许多服务项目，但首当其冲的是其核心的业务，即应收账款的转让，在现实的保理业务中，往往会由于保理商与其他应收账款上的权利人对于该笔应收账款的受偿发生权利的冲突。但因为各国金融方式、商业运营以及立法程度的差异，在权利冲突时如何确定优先受偿的顺序存在不同的观念；再加之相关的规制保理的法律尚未有统一的规定，大多数保理适用的法律法规都是根据本国法律中关于民法或商法的具体条文转化适用的，因此，当遇到保理应收账款转让权利冲突时，如何确定各权利人之间的优先受偿顺序，即保理应收账款转让的优先权，也就成为解决应收账款转让相关问题的焦点之一。本文作者便是以应收账款优先权问题为基础，通过国际保理交易中对于保理应收账款优先权的解决方法进行分析，结合我国相关法律法规的具体设定，提出适用我国具体国情的应收账款转让优先权的确定机制，从而对我国保理业务应当如何更好地开展提出自己的建议。本文的第一章为保理中应收账款的概念概述。笔者在第一节对保理在概念上进行定义；在第二节介绍应收账款转让与保理的关系，主要通过保理中应收账款的性质、应收账款转让是保理的核心业务之一这两个方面进行阐述。本文第二章分析保理中应收账款转让优先权的处理，第一节介绍保理中应收账款转让的法律关系；第二节提出应收账款转让中优先权冲突的具体问题，对优先权冲突有更直观的了解；第三节通过介绍国际贸易中对应收账款转让优先权冲突问题解决机制，对第二节提出的相关问题在国际贸易中如何解决进行分析，并且在国际贸易中相关公约规则的基础上，转化为各国国内法律适用的情形，即应收账款转让优先权冲突规则各国具体适用。本文第三章是对国内面临应收账款转让优先权冲突问题的现状进行分析，结合我国当前保理的形势以及我国国内立法的相关规定，对应收账款转让优先权冲突解决方式进行理论上的分析。本文第四章则是在第三章分析的基础之上，提出适用于我国保理业务开展的相关法律法规的建议，从而完善我国保理业务的法律规制。
[Abstract]:As a new financial transaction settlement mode, factoring, with its unique way of settlement, it integrates financial services, importer credit assessment, sales account management, credit risk guarantee, account collection and a series of comprehensive financial services for people to provide related services. The factoring business of our country is burning hot. According to the statistics, since 2014, 9 Commercial factoring enterprises have been set up one after another in Tianjin Binhai New Area, including the silver, the Sheng industry, the XinDa Hong Kong Bay Commercial factoring Co., Ltd. and other enterprises registered capital of more than 100 million yuan, according to the relevant person in charge of the new business committee of the New District, as of April 2014, There are 112 commercial factoring companies in the new area, including 40 Commercial factoring enterprises with foreign investment, registered capital of $699 million, 72 domestic commercial factoring enterprises, and a registered capital of 5 billion 932 million US dollars. General Electric, Suning, Shenzhou digital and other large commercial factoring companies have set up.1 to see the development of our commercial factoring in the new area. The speed is so amazing.
Factoring business started late in China. It began in the 90s of the last century. At that time, the Bank of China, the pioneer of factoring business in China, aimed at the bulky market of factoring business, worked hard, developed more advanced country experience with factoring regulation, and became an international factoring Federation. Since then, a member of our country has started its factoring development.
There are many services in the factoring business, but the most important thing is the core business, that is, the transfer of accounts receivable. In the real factoring business, it often conflicts with the rights of the debtors and other rights holders on the accounts receivable, but because of the financial ways, business operations and legislation of various countries. The difference in degree is that there are different ideas on how to determine the order of priority in the conflict of rights; and the relevant laws and regulations on the regulation of factoring have not yet been unified. Most of the laws and regulations applicable to the factoring are applied in accordance with the specific articles of the civil law or commercial law in the national law. When the transfer rights of accounts are conflicting, how to determine the priority of each right person's priority, that is, the priority of the transfer of the account receivable, is one of the focus of solving the problems related to the transfer of accounts receivable.
On the basis of the priority of accounts receivable, the author analyzes the solution to the priority of factoring accounts receivable in international factoring transactions, and combines the specific setting of relevant laws and regulations in China, and puts forward the determination mechanism of the priority of the transfer of accounts receivable which is applicable to the specific national conditions of our country, so that the factoring business of our country should be applied. When how to better carry out the proposal of your own.
The first chapter of this article is an overview of the concept of accounts receivable in factoring. In the first section, the author defines the concept of factoring; the second section introduces the relationship between accounts receivable transfer and factoring, mainly through the nature of accounts receivable in factoring, the transfer of accounts receivable is one of the two aspects of the core business of factoring. This article second Chapter 1 analyzes the treatment of the transfer priority of accounts receivable in factoring. The first section introduces the legal relationship of accounts receivable transfer in factoring; the second section puts forward specific problems of the conflict of priority in the transfer of accounts receivable, and has a more intuitive understanding of the conflict of priority; the third section introduces the conflict of priority conflicts in the transfer of accounts receivable in international trade. On the basis of the relevant convention rules of international trade, the problem solving mechanism is analyzed in the second section, and on the basis of relevant convention rules in international trade, it is translated into the application of domestic laws, that is, the rules of the conflict of priority conflicts of accounts receivable are used specifically. The third chapter is about the transfer of accounts receivable in China. In this paper, the fourth chapter is based on the analysis of the third chapter on the basis of the analysis of the third chapter, and puts forward the relevant law applicable to the factoring business of our country. Suggestions on laws and regulations, so as to perfect the legal regulation of factoring in China.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D923.6

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