保理合同应收账款转让法律问题研究

发布时间：2018-03-30 19:18

本文选题：保理合同　切入点：应收账款转让　出处：《河北大学》2017年硕士论文

【摘要】：保理业务是一项综合性的金融服务体系,是指卖方根据其与买方现在或将来可能签订的基础合同所产生的应收账款转让给保理商,由保理商向其提供融资服务、销售账户管理、应收账款催收、坏账担保等至少一项服务的综合性金融服务。保理业务大约于1987年进入我国市场,经过近30年的发展,我国已经取代欧美国家成为保理业务交易量第一大国。但是,由于我国保理业务开展的时间比较晚,关于保理业务的法律法规不健全,社会信用体系不完善,保理合同中存在的许多争议都有待解决,这些都在一定程度上制约了我国保理业务的进一步发展。从法律角度而言,保理业务的核心为应收账款的转让,因此保理合同实践中的多数问题也主要是围绕应收账款转让展开的。保理业务涉及保理商、供应商以及债务人三方当事人,其法律关系复杂,解决好应收账款转让中的问题对保理业务的发展至关重要。因此,本文在立足于现有法律法规的基础上,选取了保理合同应收账款转让实践中比较典型的四个问题——应收账款转让性质认定问题、应收账款转让通知问题、应收账款禁止转让问题以及未来应收账款可转让性问题——进行系统论述,主要运用比较研究的方法,对国内外相关规定进行对比,指出目前我国现行法律制度中存在关于应收账款转让的法律法规规定模糊、立法滞后等问题,建议我国的立法者应当站在加快债权流通、保护交易安全以及促进经济发展的角度上,结合保理融资的特点和实践需求,完善立法。
[Abstract]:Factoring is a comprehensive financial service system, which refers to the seller's transfer of accounts receivable arising from the basic contract he or she may sign with the buyer to the factor, who provides the financing service and manages the sales account.Comprehensive financial services for at least one service, such as collection of accounts receivable, guarantee for bad debts, etc.Factoring business entered the Chinese market in 1987. After nearly 30 years of development, China has replaced the European and American countries as the largest country in factoring business volume.However, due to the late development of factoring business in China, the laws and regulations on factoring business are not perfect, the social credit system is not perfect, and many disputes in factoring contracts need to be resolved.All these restrict the further development of factoring business in our country to a certain extent.From the legal point of view, the core of factoring business is the transfer of accounts receivable, so most of the problems in factoring contract practice mainly revolve around the transfer of accounts receivable.Factoring business involves the tripartite parties of factor supplier and debtor whose legal relationship is complex. It is very important to solve the problems in the transfer of accounts receivable for the development of factoring business.Therefore, based on the existing laws and regulations, this paper selects four typical problems in the practice of the transfer of accounts receivable in factoring contracts: the nature of the transfer of accounts receivable, the notification of transfer of accounts receivable,The problem of the prohibition of transfer of accounts receivable and the transferability of accounts receivable in the future are systematically discussed, and the relative regulations at home and abroad are compared by means of comparative study.This paper points out that there are some problems in the current legal system of our country, such as the vagueness of laws and regulations on the transfer of accounts receivable and the lag of legislation, and suggests that the legislators of our country should stand by and speed up the circulation of creditor's rights.From the angle of protecting transaction security and promoting economic development, combining the characteristics and practical needs of factoring financing, the legislation is improved.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.28

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