美国保理业务分析

发布时间：2018-01-18 07:22

本文关键词：美国保理业务分析　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着全球化经济的发展，国际间的贸易与服务往来交易频繁，国内经济高速增长，卖方市场向买方市场的转变，赊销已经成为贸易和服务最主要的结算方式。保理业务因为能解决赊销结算存在的两个最主要的问题和困难，即资金融通周转和买方信用风险担保，，近些年得到跨越式发展。中国于二十世纪80年代引入保理的概念，在1992年中国银行北京分行与美国鹰狮保理公司签署了保理协议后，保理业务正式在我国落地，拉开了历史的序幕。经过二十年的发展，2012年，中国大陆的保理业务量达到4500亿美元，继2011年以来继续保持全球第一的地位。然而在高速增长的背后，我们看到，国内商业信用体系的不尽完善、与保理业务相关的法律法规的缺乏、监管部门的制度规定不到位等问题，已经成为我国保理业务健康有序发展的极大问题和最大障碍。美国是保理业务的起源地，经过几百年历史的发展和变化，目前在保理业务方面已经拥有的成熟的运作模式以及完善的法律体系。在美国，无论是其国内商业信用体系的基础建设、法律环境和规章制度、信用风险的控制手段等，都值得我国以及其他各国去研究、思考和学习。虽然近些年来，美国的年保理业务量一直徘徊在1200亿美元左右，甚至在金融危机之后，随着全球经济增长的放缓出现了下降，但是美国在保理业务方面拥有的完整的信用数据库、信用风险评估和判别体系、控制和调整风险政策的的能力，为其健康稳定的发展提供了全面的保障，可以为我国保理业务建设和规范发展提供有益的引导和经验借鉴。本文对保理业务的概念进行了界定，简要介绍了美国保理业务的起源、发展、以及保理业务类型；通过对各类保理业务的品种分析，探讨了不同保理业务的风险点；深入分析美国保理的运作流程、运作机制以及其运作过程中所依据的国际保理业务通用规则，研究其风险控制的流程和模式以及其对美国经济的影响；最后从法律体系的三个方面即法律关系、法律机制、法律要求总结了美国保理业务的健康发展的保障机制。在此基础上，本文结合当前我国保理业务的现状和特点，借鉴美国保理业务的操作和运作模式以及法律规范提出了对健康发展我国保理业务的建议。
[Abstract]:With the development of global economy, the international trade and service transactions are frequent, the domestic economy is growing at a high speed, and the seller's market has changed to the buyer's market. Credit sales has become the most important settlement method of trade and service. Factoring business can solve the two most important problems and difficulties in credit settlement, that is, the turnover of funds and the guarantee of buyer's credit risk. In recent years, the concept of factoring was introduced into China in 1980s, after the signing of factoring agreement between Beijing Branch of Bank of China and Gryphon factoring Company in 1992. Factoring business officially landed in China, which opened the historical prelude. After 20 years of development, in 2012, the factoring business volume in mainland China reached 450 billion US dollars. Since 2011, we continue to maintain the status of the first in the world. However, behind the rapid growth, we see that the domestic business credit system is not perfect, and the lack of laws and regulations related to factoring business. The system regulation of supervision department is not in place, which has become the biggest problem and the biggest obstacle to the healthy and orderly development of factoring business in our country. The United States is the origin of factoring business, after hundreds of years of historical development and changes, the current factoring business has had a mature operation model and a sound legal system in the United States. Whether it is the domestic commercial credit system infrastructure, legal environment and rules and regulations, credit risk control means, and so on, are worthy of our country and other countries to study, think and learn, although in recent years. Annual factoring business in the United States has been hovering around $120 billion, even after the financial crisis, as global economic growth slowed down. However, the complete credit database, credit risk assessment and discrimination system, and the ability to control and adjust risk policy have provided a comprehensive guarantee for the healthy and stable development of factoring business in the United States. It can provide useful guidance and experience for the construction and standardization of factoring business in China. This paper defines the concept of factoring business, briefly introduces the origin, development and types of factoring business in America. Through the variety analysis of various factoring business, the risk points of different factoring business are discussed. This paper deeply analyzes the operation process, operation mechanism and general rules of international factoring business, and studies the process and mode of risk control and its impact on American economy. Finally, from three aspects of the legal system, legal relationship, legal mechanism, legal requirements summed up the sound development of the United States factoring business security mechanism. On this basis. According to the current situation and characteristics of factoring business in our country, this paper puts forward some suggestions for the healthy development of factoring business in our country by referring to the operation and operation mode of factoring business in the United States as well as the legal norms.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F837.12

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