国际保理中应收账款转让的法律问题研究

发布时间：2018-03-31 18:08

本文选题：国际保理　切入点：应收账款转让　出处：《湖南大学》2008年硕士论文

【摘要】： 国际保理是保理商与供应商之间的一个持续有效的安排,根据这一安排,供应商将其销售货物或提供服务所产生的所有应收账款转让给保理商,以便保理商为其提供融资、坏账担保或销售分户账管理以及收取应收账款。国际保理业务现已成为国际贸易中一种重要的融资和结算方式,在欧美各国的出口贸易中已呈现逐渐取代信用证的趋势。由于国际保理是产生于国际贸易商业实践而非现成的法律规制的金融业务,因此它的出现对现存的法律制度提出了新的挑战。由于各国对国际保理业务的法律规制的缺失或不统一,国际统一私法协会与联合国国际贸易法委员会先后制定了《国际保理公约》和《国际贸易中应收款转让公约》,上述两公约对中国的国际保理法律制度的建立具有重要的借鉴意义。我国的国际保理业务开始于上世纪80年代,但时至今日其发展还不成气候。究其原因在于我国与国际保理相关的法律制度尚不完善。我国与国际保理相关的法律制度散见在部分法律和部门规章中,鉴于国际保理的本质是应收账款的债权转让,我国《合同法》中的债权让与规定是我国开展国际保理业务的基本法律依据。然而,由于《合同法》对于债权让与的规定仍然存在疏忽,漏洞或需进一步解释的问题。因此如何在《合同法》的基础上,结合我国实际,借鉴国际公约关于国际保理的重要法律规定构建我国国际保理的法律制度是促进我国国际保理业务发展的关键问题。在国内法层面上应承认未来应收账款的可转让性,为一揽子保理业务提供明确的法律依据;对于禁止转让条款的效力,应规定销售合同中禁止债权让与的约定不得对抗受让人;就应收账款债权多重让与产生的权利冲突的解决原则问题,可借鉴我国已规定的应收账款质押登记制度,规定应收账款的转让需进行登记,不登记的不得对抗第三人,并以登记的先后顺序来解决权利冲突。在国际法层面上,如何结合我国的实际充分借鉴国际公约及惯例的规定是我国现阶段的主要任务,至于是否加入国际公约则应审慎对待。
[Abstract]:International factoring is a continuous and effective arrangement between the factor and the supplier under which the supplier transfers to the factor all accounts receivable arising from its sale of goods or services to enable it to finance it, Bad debt guarantee or sales sub-account management and collection of accounts receivable. International factoring business has become an important means of financing and settlement in international trade, In the export trade of European and American countries, there has been a tendency to replace letters of credit gradually. Because international factoring is a kind of financial business arising from the commercial practice of international trade rather than from the ready-made legal regulation. Therefore, its emergence poses a new challenge to the existing legal system. Due to the lack or disunity of the legal regulation of international factoring business in various countries, The International Institute for the Unification of Private Law and the United Nations Commission on International Trade Law have successively formulated the Convention on International factoring and the Convention on the assignment of Receivables in International Trade. These two conventions have contributed to the establishment of the legal system of international factoring in China. Important reference significance. China's international factoring business began in the 1980s. The reason is that our country's legal system related to international factoring is still not perfect. Our country's legal system related to international factoring is scattered in some laws and departmental regulations. In view of the nature of international factoring is the transfer of accounts receivable, the assignment of claims in contract Law is the basic legal basis for China to carry out international factoring business. There are still some problems in the stipulation of assignment of creditor's rights in contract Law, such as negligence, loophole or need to be further explained. Therefore, how to combine the actual situation of our country on the basis of contract Law? It is a key issue to promote the development of international factoring business in China to learn from the important legal provisions of international factoring of international conventions and to construct the legal system of international factoring in China. At the level of domestic law, the transferability of future accounts receivable should be recognized, providing a clear legal basis for factoring packages; with regard to the effect of the prohibition of assignment, It should be stipulated that the agreement to prohibit the assignment of the creditor's rights in the sales contract shall not be against the transferee; with regard to the principle of resolving the conflict of rights arising from the multiple assignment of the creditor's rights in accounts receivable, we can learn from the registration system of pledge of accounts receivable, which has been stipulated in our country, It is stipulated that the transfer of accounts receivable shall be registered, that those who do not register shall not be against a third party, and that conflicts of rights shall be resolved in the order in which they are registered... at the level of international law, How to draw lessons from the provisions of international conventions and practices is the main task of our country at the present stage, and whether to join the international conventions or not should be treated with caution.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D996

【引证文献】