金融创新背景下的国际保理法律问题研究

发布时间：2018-06-27 12:14

本文选题：国际保理 + 金融创新　；参考：《西南财经大学》2013年硕士论文

【摘要】：国际保理这一新兴的支付手段,凭借自身简单易行的操作过程、强大的融资功能等优点,在全球贸易往来中的需求量迅速增加。国外学者在国际保理领域已有非常丰富的研究成果,我国的保理业务起步较晚,但中国作为贸易输出大国,在经济全球化的大背景之下,国际保理业务量在近些年间不断上涨,国内学者也对国际保理进行了初步研究与探索。已有的研究集中在：一、国际保理的法律性质及当事人之间的法律关系；二、国际保理中的应收账款转让；三、国际保理的法律风险；四、我国国际保理的制度构建等方面。国际保理指的是营业地处于不同国家的买卖双方因转让基础合同项下的应收账款而产生的保理。从运作模式上看,国际保理有双保理模式、单保理模式以及其他模式。双保理由进出口贸易合同和两个保理合同将出口商、进口商、出口保理商和进口保理商四方当事人联系起来,存在两次应收账款的转让,涉及国际贸易合同、保理协议及相互保理协议三个合同,包括国际贸易合同项下的买卖(或服务)关系、保理协议下的债权转让关系和相互保理协议下的代理关系。由于双保理模式是国际保理实践中运用最广泛优点最突出的模式,因此本文对国际保理相关法律问题的探讨和分析也主要基于此种模式进行。虽然国际保理中各主体之间包含了多种法律关系,不过债权转让关系依旧是最主要的法律关系。通过与出口商签订保理协议保理商购买了债权,实际取得了债权人的地位。在国际保理当中,出口商作为债权让与人将其拥有的对进口商的债权出售给保理商,并交付相应凭证。保理商在受让债权之后,出口商不再是进口商的债权人,保理商因为出口商从原来的债权债务关系中退出而成为了新的债权人,在应收账款到期日,保理商有权向债务人请求清偿债务。在竞争激烈的市场中,中小企业常常在销售过程中会遇到应收账款风险。而中小企业对客户资信状况缺乏经验和能力,而且缺少人员和精力去催收应收账款,加上处于弱势地位,使得中小企业的应收账款存在无法正常收回的风险。国际保理融资使得企业减少资金占压,盘活现金流,转嫁进口商的信用风险,在赊销条件下增强自己的贸易竞争实力,扩大贸易机会,增加出口。而对于银行来说,通过保理费、利息等费用的收取给自身增加了收入。但是出口生产型中小企业的现金流动需求较大,现金流缺口不仅产生在应收账款环节,在购买原材料及设备、扩大产能阶段就已经出现,而以往的国际保理所提供的融资只适用于出口企业装船之后,而对于企业装船前的融资需求却无法满足。许多中小型出口企业常常能够接到国外进口商大量订单,但是由于自有资金无法购进原材料而进行生产,只得无奈退掉订单。那么,如何对传统国际保理进行创新?国际保理金融创新后会面临哪些既有的法律问题以及会存在哪些法律风险?如何通过构建国际保理国内制度来解决这些法律问题,以及应对这些法律风险特别是国际保理创新中新出现的法律风险,以保持国际保理在我国的健康发展和创新活力?因此本文在获得了既有理论的支持进行深入发掘,从中小企业融资的角度探索国际保理的创新,分析其相关法律问题和新增风险点。本文分为包括导论在内的六个部分：第一章为导论部分。导论部分主要阐述问题的提出,梳理国际保理国内外相关文献,阐明本文的基本思路和主要内容,研究方法以及创新点。第二章为国际保理的运作、法律规制与金融创新。这一章梳理现代保理的起源和流变,认定国际保理的法律性质,对国际保理当事人之间的法律关系进行分析,并且对国际保理的国内外法律环境进行探讨。另外,对国际保理中主要运作模式进行介绍,分析国际保理现有的融资功能,说明传统国际保理在供应链金融中的运用,引出国际保理针对企业的前期购买问题做出的创新,分析国际保理供应链前置的运作模式。第三章为国际保理的应收账款转让法律问题分析。第三章集中分析国际保理应收账款债权转让的法律问题,包括：应收账款债权转让的法律基础、有效性以及债权权利人之间的冲突问题。第四章为我国保理商主体资格的法律禁锢,这一章主要对保理上准入在我国面临的法律困境进行阐释。第五章为国际保理法律风险分析,分析国际保理中各方当事人所遇到的法律风险。第六章为金融创新背景下国际保理国内制度制度的重构。第六章主要在完善国内法律法规、保理商准入制度的重构和风险防控等方面提出建议,以促进我国国际保理的发展。可见,中小企业如要更好地利用国际保理进行融资,需要对传统的国际保理运作模式进行金融创新,而在国际保理发展中遇到的法律问题应当如何解决,以及法律风险特别是国际保理创新中新出现的法律风险应当如何避免,这些问题的解决对于保持国际保理在我国的健康发展和创新活力具有重要意义。文章从明确与细化我国法律中与保理有关的规定,保理商准入制度的重构,加强风险管理,弥补监管缺位,规范金融市场秩序几个方面提出建议,以增加国际保理创新的可行性,强化国际保理的融资功能,促进其在我国的长足发展。
[Abstract]:International factoring is a new means of payment, with its own simple operation process, strong financing function and so on, the demand in Global trade is increasing rapidly. Foreign scholars have very rich research results in the field of international factoring. China's factoring industry started late, but China is a big trade export country. Under the background of economic globalization, the volume of international factoring has been rising in recent years, and the domestic scholars have also carried out preliminary research and Exploration on international factoring. The existing research focuses on the legal nature of international factoring and the legal relationship between the parties; two, the transfer of accounts receivable in international factoring; three, international factoring Legal risk; four, the establishment of China's international factoring system.
International Factoring refers to the factoring from the accounts receivable under the basis of the transfer of the business place in a different country. From the operational model, the international factoring has a dual factoring model, a single factoring model, and other models. The double warranty import and export trade contract and the two factoring contract are the exporters, importers, and export insurance. There are two transfers of accounts receivable, involving the transfer of accounts receivable, involving international trade contracts, factoring agreements and mutual factoring agreements, including three contracts, including trade (or service) relations under international trade contracts, relations under the agreement under the agreement and the agency relationship under the mutual Factoring Agreement. Factoring is the most widely used model in international factoring practice. Therefore, the discussion and analysis of the relevant legal issues of international factoring are mainly based on this model. Although various legal relations are included among the subjects in international factoring, the transfer relationship of creditor's rights is still the most important legal relationship. In international factoring, the exporter, in international factoring, sells the creditor's claim to the importer as a creditor as a creditor and delivers the corresponding voucher. The exporter is no longer the importer's creditor after the assignee's claim, and the factoring agent is no longer a creditor. The merchant has become the new creditor because the exporter withdrew from the original creditor's right and debt relationship, and the factoring agent has the right to request the debtor to settle the debt on the maturity date of the account receivable.
In the competitive market, small and medium enterprises often encounter accounts receivable risk in the process of sale, while small and medium enterprises lack experience and ability to customer credit status, and lack of personnel and energy to collect accounts receivable, and in a weak position, the accounts receivable of small and medium-sized enterprises can not be recovered normally. Factoring financing enables enterprises to reduce capital pressure, make cash flow, transfer credit risks to importers, enhance their competitive strength under credit sales, expand trade opportunities and increase exports. For banks, they increase their income through factoring, interest and other fees. But export production type SMEs There is a large demand for cash flow. The cash flow gap is not only produced in the accounts receivable link, but also in the purchase of raw materials and equipment and the expansion of the capacity stage. The financing provided by the previous international factoring is only applicable to the exporters' loading, but the financial demand for the enterprises before shipment can not be satisfied. It is often able to receive large quantities of orders from foreign importers, but because their own funds are unable to purchase raw materials, they can only have no choice to return the order. Then, how to innovate the traditional international factoring? What are the existing legal problems and the legal risks that the international factoring financial innovation will face and how to pass the construction country? The internal system of factoring to solve these legal problems and to deal with these legal risks, especially the new legal risks in international factoring innovation, in order to maintain the healthy development and innovative vitality of international factoring in our country? Therefore, this article has obtained the support of the theory and explored the country from the perspective of the financing of small and medium enterprises. The innovation of interfactoring, analyzes its related legal problems and new risk points.
This article is divided into six parts including introduction: the first chapter is the introduction part. The introduction part mainly expounds the questions, combs the relevant documents at home and abroad, clarifies the basic ideas and main contents, the research methods and the innovation points. The second chapter is the operation of international factoring, legal regulation and financial innovation. The origin and rheology of modern factoring, the legal nature of international factoring, the analysis of the legal relations between international factoring parties, and the discussion of international factoring domestic and foreign legal environment. In addition, the main operating modes of international factoring are introduced, and the existing financing functions of international factoring are analyzed, and the traditional international law is explained. The application of factoring in the supply chain finance leads to the innovation of international factoring in the early purchase of enterprises and the analysis of the operation mode of the international factoring supply chain. The third chapter analyzes the legal issues of the transfer of accounts receivable in international factoring. The third chapter focuses on the legal issues of the transfer of the accounts receivable of international factoring, including: The legal basis, the validity and the conflict between the right holders of the accounts receivable, the fourth chapter is the legal confinement of the principal qualification of the factoring agent in China. This chapter mainly explains the legal predicament that the admittance is facing in our country. The fifth chapter is the international factoring law risk analysis and the analysis of the parties in international factoring. The sixth chapter is the reconstruction of the international factoring system under the background of financial innovation. The sixth chapter puts forward some suggestions on perfecting domestic laws and regulations, reconstructing the admittance system of factoring merchants and preventing and controlling risk, in order to promote the development of international factoring in China.
It is obvious that small and medium-sized enterprises, if they want to make better use of international factoring to finance, need financial innovation to the traditional international factoring operation mode, and how to solve the legal problems encountered in the development of international factoring, and how to avoid the new legal risks in the legal risk, especially in the International Factoring innovation. It is of great significance to maintain the healthy development and innovative vitality of international factoring in our country. The article puts forward some suggestions to improve the international factoring innovation in several aspects, such as clarified and refining the regulations related to factoring in our country, reconstructing the admittance system of the factoring, strengthening the risk management, making up for the absence of supervision and standardizing the order of the financial market. It is feasible to strengthen the financing function of international factoring and promote its rapid development in China.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D996.2

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