我国国际保理应收账款转让的准物权化路径探索

发布时间：2019-03-20 08:11

【摘要】：作为一种新型商事交易的结算和融资手段,保理为国际贸易赊销提供了账款分账户管理、账款催收、坏账担保和资金融通等综合性金融服务。由于既能迎合进口商延期付款诉求,又能满足出口商汇拢资金的要求,保理,特别是国际保理在全球贸易结算中的份额不断上升。应收账款作为一般债权,其在金融贸易中的交换价值和利用价值日趋显现,而国际保理中应收账款的转让首当其冲体现债的利用价值,所以应收账款的转让对债务人和第三人的效力来说实际上是具有物权效力的规范。在日趋活跃的金融大环境下,债的安全性需要让位于债的流动性,使国际保理中的应收账款更多的具有准物权性,增加债的对世性,以弥补债的相对性,随着国际保理中应收账款利用价值的提高,应收账款变动对第三人的影响也逐渐增多,如何处理国际保理中应收账款转让的权利冲突问题迫在眉睫。为实现债权受让的善意第三人与进口商的利益平衡,探索应收账款的准物权化路径,本文拟针对保理业务中适用更为广泛的国际保理业务,结合各国国际保理法制现状和立法趋势,以国际保理应收账款的准物权化路径为着眼点,对国际保理中应收账款的权利冲突和法律适用问题展开探讨,并从建立国际保理公证制度以及信用风险评价制度等方面,对我国国际保理制度和保理相关法律法规等完善提出建议,为我国贸易出口和金融界拓展保理业务提供参考,促进国际保理在我国金融实践中的发展。本文分为四部分。第一,针对国际保理的法律性质及法律关系,结合各国和各个国际组织对国际保理的相关规定,介绍了国际保理的概况和定义,并主要就国际保理债权转让的法律性质以及各国对债权转让的无因性和独立性等问题进行了分析。第二,国际保理应收账款的准物权化价值研究,从债权融资发展的经济社会根源以及国际保理准物权化的现实价值等问题进行了探讨,重点阐述国际保理中应收账款的权利冲突问题。第三,完善我国国际保理应收账款准物权化路径的设想,为了明确国际保理中各方当事人的权责承担,保护第三人权益,通过对典型案例的分析,对包括保理商的适当注意义务,保理商的诚实信用义务以及供应商的通知义务在内的国际保理各方当事人的角色定位进行了讨论。第四,完善我国保理准物权化制度的建议,主要包括建立保理公证制度实现保理合同强制执行效力、建立多层次信用与风险评级制度以防范债务人信用风险、建立保理融资的风险补偿制度等三方面。
[Abstract]:As a new method of settlement and financing for commercial transactions factoring provides comprehensive financial services such as account sub-account management account collection bad debt guarantee and financing for international trade on credit. Factoring, in particular international factoring, is a growing share of global trade settlements as it caters to importers' demands for deferred payments as well as exporters' demands for money to be remitted. As a general creditor's right, the exchange value and utilization value of accounts receivable in financial and trade appear day by day, while the transfer of accounts receivable in international factoring bears the brunt of the utilization value of debt. Therefore, the transfer of accounts receivable is actually a norm with the effect of real right for the effect of debtors and third parties. In the increasingly active financial environment, the security of the debt needs to give way to the liquidity of the debt, make the accounts receivable in the international factoring more quasi-property rights, increase the antiquity of the debt, in order to make up for the relativity of the debt, With the increase of the utilization value of accounts receivable in international factoring, the influence of the change of accounts receivable on the third party is increasing gradually. How to deal with the conflict of rights in the transfer of accounts receivable in international factoring is urgent. In order to balance the interests of bona fide third party and importer, and to explore the way of quasi-property right of accounts receivable, this paper intends to apply more extensive international factoring business to factoring business. Based on the current situation of international factoring legal system and the trend of legislation in various countries, this paper focuses on the quasi-property rights of international factoring accounts receivable, and discusses the conflict of rights and the application of laws in international factoring. From the aspects of establishing the international factoring notarization system and the credit risk evaluation system, the author puts forward some suggestions on the perfection of the international factoring system and the related laws and regulations of factoring in China, which can provide reference for the expansion of factoring business in China's trade export and financial circles. To promote the development of international factoring in China's financial practice. This paper is divided into four parts. First, in the light of the legal nature and legal relations of international factoring, this paper introduces the general situation and definition of international factoring in the light of the relevant provisions of States and international organizations on international factoring, It also analyzes the legal nature of the transfer of international factoring claims and the non-causation and independence of the transfer of claims in various countries. Second, the research on the quasi-real right value of international factoring accounts receivable, from the economic and social root of the development of creditor's rights financing and the realistic value of international factoring quasi-real right, etc. This paper focuses on the conflict of rights of accounts receivable in international factoring. Third, perfect our country international factoring accounts receivable quasi-real right path assumption, in order to clarify the rights and responsibilities of all parties in international factoring, protect the rights and interests of the third party, through the analysis of typical cases, The roles of the parties to international factoring, including the due diligence obligation of the factor, the good faith obligation of the factor and the notification obligation of the supplier, are discussed. Fourthly, the suggestions of perfecting the system of factoring quasi-real right include establishing factoring notarization system to realize the enforcement effect of factoring contract, establishing multi-level credit and risk rating system to prevent debtors credit risk. Establish the risk compensation system of factoring financing.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D996.2;D922.28

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