本文選題：國際保理 + 金融創(chuàng)新��； 參考：《西南財經大學》2013年碩士論文

【摘要】：國際保理這一新興的支付手段,憑借自身簡單易行的操作過程、強大的融資功能等優(yōu)點,在全球貿易往來中的需求量迅速增加。國外學者在國際保理領域已有非常豐富的研究成果,我國的保理業(yè)務起步較晚,但中國作為貿易輸出大國,在經濟全球化的大背景之下,國際保理業(yè)務量在近些年間不斷上漲,國內學者也對國際保理進行了初步研究與探索。已有的研究集中在：一、國際保理的法律性質及當事人之間的法律關系；二、國際保理中的應收賬款轉讓；三、國際保理的法律風險；四、我國國際保理的制度構建等方面。 國際保理指的是營業(yè)地處于不同國家的買賣雙方因轉讓基礎合同項下的應收賬款而產生的保理。從運作模式上看,國際保理有雙保理模式、單保理模式以及其他模式。雙保理由進出口貿易合同和兩個保理合同將出口商、進口商、出口保理商和進口保理商四方當事人聯系起來,存在兩次應收賬款的轉讓,涉及國際貿易合同、保理協議及相互保理協議三個合同,包括國際貿易合同項下的買賣(或服務)關系、保理協議下的債權轉讓關系和相互保理協議下的代理關系。由于雙保理模式是國際保理實踐中運用最廣泛優(yōu)點最突出的模式,因此本文對國際保理相關法律問題的探討和分析也主要基于此種模式進行。雖然國際保理中各主體之間包含了多種法律關系,不過債權轉讓關系依舊是最主要的法律關系。通過與出口商簽訂保理協議保理商購買了債權,實際取得了債權人的地位。在國際保理當中,出口商作為債權讓與人將其擁有的對進口商的債權出售給保理商,并交付相應憑證。保理商在受讓債權之后,出口商不再是進口商的債權人,保理商因為出口商從原來的債權債務關系中退出而成為了新的債權人,在應收賬款到期日,保理商有權向債務人請求清償債務。 在競爭激烈的市場中,中小企業(yè)常常在銷售過程中會遇到應收賬款風險。而中小企業(yè)對客戶資信狀況缺乏經驗和能力,而且缺少人員和精力去催收應收賬款,加上處于弱勢地位,使得中小企業(yè)的應收賬款存在無法正常收回的風險。國際保理融資使得企業(yè)減少資金占壓,盤活現金流,轉嫁進口商的信用風險,在賒銷條件下增強自己的貿易競爭實力,擴大貿易機會,增加出口。而對于銀行來說,通過保理費、利息等費用的收取給自身增加了收入。但是出口生產型中小企業(yè)的現金流動需求較大,現金流缺口不僅產生在應收賬款環(huán)節(jié),在購買原材料及設備、擴大產能階段就已經出現,而以往的國際保理所提供的融資只適用于出口企業(yè)裝船之后,而對于企業(yè)裝船前的融資需求卻無法滿足。許多中小型出口企業(yè)常常能夠接到國外進口商大量訂單,但是由于自有資金無法購進原材料而進行生產,只得無奈退掉訂單。那么,如何對傳統(tǒng)國際保理進行創(chuàng)新?國際保理金融創(chuàng)新后會面臨哪些既有的法律問題以及會存在哪些法律風險?如何通過構建國際保理國內制度來解決這些法律問題,以及應對這些法律風險特別是國際保理創(chuàng)新中新出現的法律風險,以保持國際保理在我國的健康發(fā)展和創(chuàng)新活力?因此本文在獲得了既有理論的支持進行深入發(fā)掘,從中小企業(yè)融資的角度探索國際保理的創(chuàng)新,分析其相關法律問題和新增風險點。 本文分為包括導論在內的六個部分：第一章為導論部分。導論部分主要闡述問題的提出,梳理國際保理國內外相關文獻,闡明本文的基本思路和主要內容,研究方法以及創(chuàng)新點。第二章為國際保理的運作、法律規(guī)制與金融創(chuàng)新。這一章梳理現代保理的起源和流變,認定國際保理的法律性質,對國際保理當事人之間的法律關系進行分析,并且對國際保理的國內外法律環(huán)境進行探討。另外,對國際保理中主要運作模式進行介紹,分析國際保理現有的融資功能,說明傳統(tǒng)國際保理在供應鏈金融中的運用,引出國際保理針對企業(yè)的前期購買問題做出的創(chuàng)新,分析國際保理供應鏈前置的運作模式。第三章為國際保理的應收賬款轉讓法律問題分析。第三章集中分析國際保理應收賬款債權轉讓的法律問題,包括：應收賬款債權轉讓的法律基礎、有效性以及債權權利人之間的沖突問題。第四章為我國保理商主體資格的法律禁錮,這一章主要對保理上準入在我國面臨的法律困境進行闡釋。第五章為國際保理法律風險分析,分析國際保理中各方當事人所遇到的法律風險。第六章為金融創(chuàng)新背景下國際保理國內制度制度的重構。第六章主要在完善國內法律法規(guī)、保理商準入制度的重構和風險防控等方面提出建議,以促進我國國際保理的發(fā)展。 可見,中小企業(yè)如要更好地利用國際保理進行融資,需要對傳統(tǒng)的國際保理運作模式進行金融創(chuàng)新,而在國際保理發(fā)展中遇到的法律問題應當如何解決,以及法律風險特別是國際保理創(chuàng)新中新出現的法律風險應當如何避免,這些問題的解決對于保持國際保理在我國的健康發(fā)展和創(chuàng)新活力具有重要意義。文章從明確與細化我國法律中與保理有關的規(guī)定,保理商準入制度的重構,加強風險管理,彌補監(jiān)管缺位,規(guī)范金融市場秩序幾個方面提出建議,以增加國際保理創(chuàng)新的可行性,強化國際保理的融資功能,促進其在我國的長足發(fā)展。
[Abstract]:International factoring is a new means of payment, with its own simple operation process, strong financing function and so on, the demand in Global trade is increasing rapidly. Foreign scholars have very rich research results in the field of international factoring. China's factoring industry started late, but China is a big trade export country. Under the background of economic globalization, the volume of international factoring has been rising in recent years, and the domestic scholars have also carried out preliminary research and Exploration on international factoring. The existing research focuses on the legal nature of international factoring and the legal relationship between the parties; two, the transfer of accounts receivable in international factoring; three, international factoring Legal risk; four, the establishment of China's international factoring system.
International Factoring refers to the factoring from the accounts receivable under the basis of the transfer of the business place in a different country. From the operational model, the international factoring has a dual factoring model, a single factoring model, and other models. The double warranty import and export trade contract and the two factoring contract are the exporters, importers, and export insurance. There are two transfers of accounts receivable, involving the transfer of accounts receivable, involving international trade contracts, factoring agreements and mutual factoring agreements, including three contracts, including trade (or service) relations under international trade contracts, relations under the agreement under the agreement and the agency relationship under the mutual Factoring Agreement. Factoring is the most widely used model in international factoring practice. Therefore, the discussion and analysis of the relevant legal issues of international factoring are mainly based on this model. Although various legal relations are included among the subjects in international factoring, the transfer relationship of creditor's rights is still the most important legal relationship. In international factoring, the exporter, in international factoring, sells the creditor's claim to the importer as a creditor as a creditor and delivers the corresponding voucher. The exporter is no longer the importer's creditor after the assignee's claim, and the factoring agent is no longer a creditor. The merchant has become the new creditor because the exporter withdrew from the original creditor's right and debt relationship, and the factoring agent has the right to request the debtor to settle the debt on the maturity date of the account receivable.
In the competitive market, small and medium enterprises often encounter accounts receivable risk in the process of sale, while small and medium enterprises lack experience and ability to customer credit status, and lack of personnel and energy to collect accounts receivable, and in a weak position, the accounts receivable of small and medium-sized enterprises can not be recovered normally. Factoring financing enables enterprises to reduce capital pressure, make cash flow, transfer credit risks to importers, enhance their competitive strength under credit sales, expand trade opportunities and increase exports. For banks, they increase their income through factoring, interest and other fees. But export production type SMEs There is a large demand for cash flow. The cash flow gap is not only produced in the accounts receivable link, but also in the purchase of raw materials and equipment and the expansion of the capacity stage. The financing provided by the previous international factoring is only applicable to the exporters' loading, but the financial demand for the enterprises before shipment can not be satisfied. It is often able to receive large quantities of orders from foreign importers, but because their own funds are unable to purchase raw materials, they can only have no choice to return the order. Then, how to innovate the traditional international factoring? What are the existing legal problems and the legal risks that the international factoring financial innovation will face and how to pass the construction country? The internal system of factoring to solve these legal problems and to deal with these legal risks, especially the new legal risks in international factoring innovation, in order to maintain the healthy development and innovative vitality of international factoring in our country? Therefore, this article has obtained the support of the theory and explored the country from the perspective of the financing of small and medium enterprises. The innovation of interfactoring, analyzes its related legal problems and new risk points.
This article is divided into six parts including introduction: the first chapter is the introduction part. The introduction part mainly expounds the questions, combs the relevant documents at home and abroad, clarifies the basic ideas and main contents, the research methods and the innovation points. The second chapter is the operation of international factoring, legal regulation and financial innovation. The origin and rheology of modern factoring, the legal nature of international factoring, the analysis of the legal relations between international factoring parties, and the discussion of international factoring domestic and foreign legal environment. In addition, the main operating modes of international factoring are introduced, and the existing financing functions of international factoring are analyzed, and the traditional international law is explained. The application of factoring in the supply chain finance leads to the innovation of international factoring in the early purchase of enterprises and the analysis of the operation mode of the international factoring supply chain. The third chapter analyzes the legal issues of the transfer of accounts receivable in international factoring. The third chapter focuses on the legal issues of the transfer of the accounts receivable of international factoring, including: The legal basis, the validity and the conflict between the right holders of the accounts receivable, the fourth chapter is the legal confinement of the principal qualification of the factoring agent in China. This chapter mainly explains the legal predicament that the admittance is facing in our country. The fifth chapter is the international factoring law risk analysis and the analysis of the parties in international factoring. The sixth chapter is the reconstruction of the international factoring system under the background of financial innovation. The sixth chapter puts forward some suggestions on perfecting domestic laws and regulations, reconstructing the admittance system of factoring merchants and preventing and controlling risk, in order to promote the development of international factoring in China.
It is obvious that small and medium-sized enterprises, if they want to make better use of international factoring to finance, need financial innovation to the traditional international factoring operation mode, and how to solve the legal problems encountered in the development of international factoring, and how to avoid the new legal risks in the legal risk, especially in the International Factoring innovation. It is of great significance to maintain the healthy development and innovative vitality of international factoring in our country. The article puts forward some suggestions to improve the international factoring innovation in several aspects, such as clarified and refining the regulations related to factoring in our country, reconstructing the admittance system of the factoring, strengthening the risk management, making up for the absence of supervision and standardizing the order of the financial market. It is feasible to strengthen the financing function of international factoring and promote its rapid development in China.
【學位授予單位】：西南財經大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：D996.2

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