商业银行无追索权保理业务法律问题研究

发布时间：2018-11-26 12:25

【摘要】：2001年“南京爱立信事件”标志着无追索权保理业务正式进入我国,2012年,我国的保理业务量达到2.83万亿人民币,但是有追索权保理业务量占到了保理业务量的70%以上,这不符合保理业务自身发展的轨迹,也背离了保理业务在世界范围内发展的趋势。无追索权保理业务之所以在我国发展如此缓慢,其中一个重要原因就是当前无法对无追索权保理业务实际操作中的法律问题进行有效规范。鉴于此,本文立足于我国无追索权保理业务的发展现状,通过对无追索权保理业务的理论分析,确定其法律性质,总结出我国商业银行开展无追索权保理业务时存在的法律问题和法律风险,结合域外发达国家的先进经验,提出相应的应对和防范措施,并从法律法规上予以完善,以促进我国无追索权保理业务的健康持续快速发展。除引言外,本文共分为五个部分:第一部分是问题的提出。通过两个真实事件的引导,指出我国商业银行在开展无追索权保理业务时操作程序的混乱,继而引出本文的研究主题“如何从法律角度指导、规范无追索权保理业务的实践操作”。第二部分介绍了无追索权保理业务的基本运行模式,确定了其法律性质和各当事人之间的法律关系。通过对现有观点的评述,论证了无追索权保理业务是以债权转让为中心的一项综合性金融服务。第三部分概括介绍了我国无追索权保理业务的发展现状和存在的法律问题。归纳了我国法律关于应收账款转让规定的法律空白,分析了在应收账款债权转让过程中可能出现的法律问题,以及在实务操作中可能出现的法律风险,包括应收账款转让的合法性、有效性与多重转让等的法律问题和基础合同履行瑕疵的法律风险以及信用风险。第四部分介绍了域外其他国家的相关立法状况,以无追索权保理业务发达的美国和日本为代表。结合我国无追索权保理业务发展的现状,与之对比分析,旨在完善我国相关立法时予以借鉴,包括美国《统一商法典》中规定的债权转让登记制度和日本法中的债权转让通知优先原则。最后一部分是本文的落脚点,提出了完善我国无追索权保理业务制度的设想。商业银行自身通过强化资信审查与通知确认、建立对卖方保证的追索机制、选择合适的保理商进行合作以及选择与保险公司进行合作来完善法律风险控制体系;通过借鉴域外其他保理业务发达国家的相关立法,完善我国相关的无追索权保理法律法规,包括确立未来债权转让的有效性、确立禁止转让条款的效力、确立债权转让通知的形式以及确立债权转让登记制度来减少法律纠纷;通过健全商业银行保理业务监管体制以及完善我国企业信用管理体系来促进我国无追索权保理业务的健康发展。
[Abstract]:The "Nanjing Ericsson incident" in 2001 marked the formal entry of factoring without recourse into China. In 2012, the factoring business in our country reached 2.83 trillion RMB, but the factoring business with recourse accounted for more than 70% of the factoring business. This does not accord with the development of factoring business itself and deviates from the trend of factoring business development in the world. One of the important reasons for the slow development of non-recourse factoring business in China is that it is unable to regulate the legal problems in the practical operation of non-recourse factoring business. In view of this, this paper based on the development of non-recourse factoring business in China, through the theoretical analysis of non-recourse factoring business, determine its legal nature. This paper summarizes the legal problems and legal risks existing in the development of non-recourse factoring business by commercial banks in our country, combining with the advanced experience of foreign developed countries, puts forward corresponding countermeasures and preventive measures, and perfects them in terms of laws and regulations. In order to promote the non-recourse factoring business healthy and rapid development. In addition to the introduction, this paper is divided into five parts: the first part is the question. Through the guidance of two real events, this paper points out the confusion of the operation procedure of commercial banks in carrying out the non-recourse factoring business, and then leads to the research theme of this paper, "how to guide from the angle of law," Standardize the practice of non-recourse factoring business. " The second part introduces the basic operation mode of the non-recourse factoring business and determines its legal nature and the legal relationship between the parties. By reviewing the existing viewpoints, it is proved that non-recourse factoring is a comprehensive financial service centered on the transfer of creditor's rights. The third part introduces the current situation and legal problems of non-recourse factoring business in China. This paper sums up the legal gaps in the provisions on the transfer of accounts receivable in Chinese law, analyzes the legal problems that may arise in the course of the transfer of accounts receivable claims, and the legal risks that may arise in the practical operation. It includes the legality of the transfer of accounts receivable, the legal problems of validity and multiple transfers, the legal risk of defects in the performance of the basic contract and the risk of credit. The fourth part introduces the relevant legislation of other countries, represented by the United States and Japan, where the non-recourse factoring business is developed. Combined with the current situation of the development of non-recourse factoring business in our country, and the comparative analysis, the purpose is to perfect the relevant legislation of our country to use for reference. It includes the registration system of assignment of creditor's rights as stipulated in the uniform Commercial Code of the United States and the principle of priority of notice of assignment of creditor's rights in Japanese law. The last part is the foothold of this paper, and puts forward the idea of perfecting our country's non-recourse factoring business system. The commercial banks themselves improve the legal risk control system by strengthening the credit review and notification confirmation, establishing the recourse mechanism of the seller's guarantee, choosing the appropriate factors to cooperate and choosing the cooperation with the insurance company. By learning from the relevant legislation of other developed countries in foreign factoring business, we can perfect the relevant laws and regulations of factoring without recourse in our country, including establishing the validity of the transfer of future creditor's rights, and establishing the effect of the clause of prohibition of assignment. To reduce legal disputes by establishing the form of notice of assignment of creditor's rights and the registration system of transfer of creditor's rights; By perfecting the regulatory system of factoring business of commercial banks and perfecting the credit management system of Chinese enterprises, we can promote the healthy development of factoring business without recourse in our country.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.281

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