我国国际保理业务实践中相关法律问题的探讨

发布时间：2018-01-16 19:22

本文关键词：我国国际保理业务实践中相关法律问题的探讨　出处：《华东政法大学》2015年硕士论文　论文类型：学位论文

【摘要】：国际保理作为一项集贸易融资、资信调查、应收账款管理、信用风险于一体的综合性国际融资结算服务,近二三十年来得到了迅速发展。由于国际保理能够更为高效地解决赊销交易中,出口商所面临的资金占压和进口商的商业信用问题,因而在欧美、东南亚等地日渐盛行,甚至在欧美国家间的贸易结算中,已经基本取代了信用证而成为最为主要的结算融资方式。然而在我国,商业银行在传统的风险管理和信贷文化的影响下,对于依赖于贸易背景和应收账款管理的国际保理业务缺乏应有的判断、评估和管理方案,仍然习惯性地倾向于采用抵质押担保或第三方保证的融资担保方式,以传统的信贷资金审批投放模式来管理国际保理业务,导致国际保理业务从受理、审查、审批、发放、贷后监管等环节都缺乏个性,难以发挥该项新型金融服务在国际贸易中真正的优势作用。本文就是通过结合目前国内商业银行在国际保理业务的实践操作流程,探究其中存在的问题,以及对我国国际保理业务发展的制约因素,从而提出有助于拓展我国的国际保理业务市场份额,以及商业银行进一步在国际金融市场内能够提高国际保理业务份额占比的措施建议。本文由导言及正文两部分构成。导言从曾经在国内银行业中产生重大影响的“南京爱立信倒戈”事件入手,以实例的形式,反映出保理业务在我国贸易企业中的发展地位,及其对我国金融行业产生的重大影响作用。导言从案例入手,也反映出本文以实践为依据,在理论探讨的过程中,重点结合我国商业银行的实践操作展开,研究目的在于针对国际保理业务在我国的实践操作中存在的问题提出意见和建议,从而有助于使本文所研究的问题更具有操作性和实践价值。正文部分共分四个章节:第一章“保理的产生与在我国的发展”主要阐述保理的基本概念和产生发展进程,并结合实践中的普遍操作,对保理业务的常用类别进行介绍,包括:有追索权保理和无追索权保理、公开保理和隐蔽保理、国内保理和国际保理、双保理和单保理四类,均为各家商业银行在保理业务实践中的常用分类标准和保理业务的办理模式。“国际保理业务在我国的发展”介绍了国际保理业务在我国的产生与发展过程,并重点介绍了国内主要商业银行对国际保理业务的不同界定,反映出各家银行在开展国际保理业务过程中的认识共性和实践。同时,本章重点把国际保理业务在正式形成以前,在我国传统贸易融资领域中所适用的“准保理”类金融产品——福费廷、出口应收账款风险参与、信保项下出口信贷融资业务——与国际保理进行了比较,突显出国际保理业务的特殊性,并进而引申出在进出口商眼中,国际保理业务的产品优势所在。第二章“国际保理的定义与法律关系”重点介绍国际保理的定义和性质,对当前国际上处于主流地位的国际保理服务内容进行说明,并分别从理论角度和实践角度,即国际保理业务的“权利让与说”的法律性质,以及“融资方式说”的操作层面定性情况,分别予以了分析说明。“国际保理业务中的主要法律关系”重点介绍了国际保理业务中的四方当事人,即出口商、进口商、出口保理商和进口保理商,并在说明国际保理业务所基于的“两个合同”关系——即货物买卖合同与保理合同——的基础上,以国际双保理为例,分别分析说明了出口商与进口商之间、出口商与出口保理商之间、出口保理商与进口保理商之间、进口商与进口保理商之间的权利义务关系。第三章“国际保理业务的实践操作”重点从操作层面介绍了国际保理业务流程。一方面根据国际上普遍认可的做法,整理出国际保理业务的操作步骤,另一方面,从我国各家商业银行作为保理商,在办理国际保理业务中的重点环节入手,反映出商业银行对保理业务的共性化关注要点。“我国现行实践操作的中存在的问题”把国际保理业务特征与我国商业银行的重点审核环节相结合进行比较,分别从授信管理、合格应收账款认定、应收账款转让通知效力、应收账款转让公示、以及贸易背景真实性审查五个方面,分析当前商业银行在实践操作中,与国际保理业务的发展需要相比所存在的问题。第四章“对我国国际保理业务发展的建议”分别从完善法律体系、完善信用体系、完善评价体系、完善合作体系四大方面,对我国国际保理业务的发展提出建议。最后,文章在结论中也提出,国际保理业务的发展速度与我国的进出口贸易发展速度相比,仍存在很大差距,具有广阔的发展空间,日益得到全球的瞩目和重视,必将成为全球国际保理业务的重要市场。因此,对于我国国际保理业务实践的课题探讨,也必然会是一个动态的、长期的过程,将伴随着我国国际贸易的发展和国际保理业务的推进而不断深入、细化。
[Abstract]:International factoring is a set of trade financing, credit investigation, accounts receivable management, credit risk in an integrated international financing and settlement services, nearly twenty or thirty years has been developing rapidly. The international factoring can more effectively solve the credit transactions, commercial credit problems faced by exporters and importers of funds thus, in Europe, Southeast Asia and other places increasingly popular, even in Europe and the United States between the trade settlement, has replaced the credit and become the main financing way of settlement. However, in our country, the commercial banks in the credit risk management and the effect of the traditional culture, to rely on the trade background and accounts receivable the management of international factoring is lack of judgment, evaluation and management plan, still habitually tend to use collateral security or third party guarantee financing guarantee mode, based on the traditional The credit approval delivery model to manage the international factoring, resulting in international factoring from acceptance, review, approval, issuance, post loan supervision and other aspects of the lack of personality, to take advantage of the role of the new financial service in international trade. This article is through a combination of domestic commercial banks in the operation process of the practice of international factoring business, explore the existing problems and the development of international factoring in China's restrictive factors, and put forward to help develop China's international factoring market, and commercial banks to further improve the international factoring business to share measures than in the international financial market. This paper consists of two parts: introduction and text from the preface: once had a great effect on the domestic banking industry in the "Nanjing Ericsson defection" to start the event, in the form of an example reflecting Paul The development status and business in our country's trade in the enterprise, and its great influence on China's financial industry. The introduction starting from the case, also reflects the practice as the basis, in the process of theoretical study, focus on the combination of China's commercial banks practice, the research aims to put forward the international factoring business comments and suggestions on China's practical problems, which helps to make the problem more operational and practical value. The main part is divided into four chapters: the first chapter "origin and development in China" mainly expounds the basic concepts and the development process of factoring. Combined with the general practice, common categories of the factoring business are introduced, including: recourse factoring and non recourse factoring, factoring open and hidden factoring, factoring and international factoring, double insurance And four kinds of mode for single factoring, are commonly used in classification of commercial banks in the factoring business practice and factoring business. "The development of international factoring in China is introduced in the process of produce and development of China's international factoring business, and introduces the different definition of domestic commercial banks in the international factoring, reflected in the process of developing international factoring in the common understanding and practice of banks. At the same time, this chapter focuses on the international factoring in the formal formation before applied in China's traditional trade financing in the field of" factoring "financial products, forfaiting, export accounts receivable risk involved under the credit insurance, export credit financing business, and international factoring are compared, highlighting the particularity of international factoring, and then expands in the import and export business in international factoring Product advantage. The second chapter "the definition and legal relationship of international factoring focuses on the definition and nature of international factoring, the description of the current international mainstream international factoring service content, and respectively from the angle of theory and practice point of view, the legal nature of international factoring" rights ", and" financing "of the operational level of qualitative, respectively. Analysis shows that the" legal relationship "in international factoring business focuses on international factoring in four parties, namely, exporters, importers, export factoring and import factoring, and based on the description of the international factoring business based on" two contracts -- the contract of sale of goods and the factoring contract -- on the basis of double factoring as an example, analysis the exporters and importers, exporters and Between export factoring, factoring between export and import factoring, between the importer and the import factoring's rights and obligations. The third chapter "international factoring practice" mainly from the aspect of operation about international factoring business processes. On the one hand, according to the international general recognition approach, sorting out the steps of international factoring the other hand, from China's commercial banks as factoring, starting in handling the key link in international factoring business, reflecting the common concern of the factoring business of commercial banks. "Our current practice problems in the" focus on aspects of the audit characteristics of international factoring in China the combination of commercial banks are compared respectively from the credit management, qualified receivables that account receivable accounts receivable transfer notice validity, publicity, and authenticity of the trade background Five aspects of review, analysis of the current commercial banks in practice, need to be compared to the existing problems and the development of international factoring. The fourth chapter "on the development of international factoring in China's suggestions respectively from the perfect legal system, improve the credit system, perfect the evaluation system, perfecting the system of cooperation in four aspects, put forward suggestions on the development of international factoring in China. Finally, the article also proposed in conclusion, compared with the speed of development of international factoring and China's import and export trade development speed, there is still a big gap with a broad space for development, has been the world's attention and attention, the market will become an important global international factoring business. Therefore, in the practice of international factoring in China's research, will also be a dynamic and long-term process, will be accompanied by the development of China's international trade and international factoring Push forward and continue to deepen and refine.

【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.28;D922.295

【参考文献】