本文關(guān)鍵詞：我國國際保理業(yè)務(wù)實(shí)踐中相關(guān)法律問題的探討　出處：《華東政法大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

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【摘要】：國際保理作為一項(xiàng)集貿(mào)易融資、資信調(diào)查、應(yīng)收賬款管理、信用風(fēng)險于一體的綜合性國際融資結(jié)算服務(wù),近二三十年來得到了迅速發(fā)展。由于國際保理能夠更為高效地解決賒銷交易中,出口商所面臨的資金占壓和進(jìn)口商的商業(yè)信用問題,因而在歐美、東南亞等地日漸盛行,甚至在歐美國家間的貿(mào)易結(jié)算中,已經(jīng)基本取代了信用證而成為最為主要的結(jié)算融資方式。然而在我國,商業(yè)銀行在傳統(tǒng)的風(fēng)險管理和信貸文化的影響下,對于依賴于貿(mào)易背景和應(yīng)收賬款管理的國際保理業(yè)務(wù)缺乏應(yīng)有的判斷、評估和管理方案,仍然習(xí)慣性地傾向于采用抵質(zhì)押擔(dān)保或第三方保證的融資擔(dān)保方式,以傳統(tǒng)的信貸資金審批投放模式來管理國際保理業(yè)務(wù),導(dǎo)致國際保理業(yè)務(wù)從受理、審查、審批、發(fā)放、貸后監(jiān)管等環(huán)節(jié)都缺乏個性,難以發(fā)揮該項(xiàng)新型金融服務(wù)在國際貿(mào)易中真正的優(yōu)勢作用。本文就是通過結(jié)合目前國內(nèi)商業(yè)銀行在國際保理業(yè)務(wù)的實(shí)踐操作流程,探究其中存在的問題,以及對我國國際保理業(yè)務(wù)發(fā)展的制約因素,從而提出有助于拓展我國的國際保理業(yè)務(wù)市場份額,以及商業(yè)銀行進(jìn)一步在國際金融市場內(nèi)能夠提高國際保理業(yè)務(wù)份額占比的措施建議。本文由導(dǎo)言及正文兩部分構(gòu)成。導(dǎo)言從曾經(jīng)在國內(nèi)銀行業(yè)中產(chǎn)生重大影響的“南京愛立信倒戈”事件入手,以實(shí)例的形式,反映出保理業(yè)務(wù)在我國貿(mào)易企業(yè)中的發(fā)展地位,及其對我國金融行業(yè)產(chǎn)生的重大影響作用。導(dǎo)言從案例入手,也反映出本文以實(shí)踐為依據(jù),在理論探討的過程中,重點(diǎn)結(jié)合我國商業(yè)銀行的實(shí)踐操作展開,研究目的在于針對國際保理業(yè)務(wù)在我國的實(shí)踐操作中存在的問題提出意見和建議,從而有助于使本文所研究的問題更具有操作性和實(shí)踐價值。正文部分共分四個章節(jié):第一章“保理的產(chǎn)生與在我國的發(fā)展”主要闡述保理的基本概念和產(chǎn)生發(fā)展進(jìn)程,并結(jié)合實(shí)踐中的普遍操作,對保理業(yè)務(wù)的常用類別進(jìn)行介紹,包括:有追索權(quán)保理和無追索權(quán)保理、公開保理和隱蔽保理、國內(nèi)保理和國際保理、雙保理和單保理四類,均為各家商業(yè)銀行在保理業(yè)務(wù)實(shí)踐中的常用分類標(biāo)準(zhǔn)和保理業(yè)務(wù)的辦理模式�！皣H保理業(yè)務(wù)在我國的發(fā)展”介紹了國際保理業(yè)務(wù)在我國的產(chǎn)生與發(fā)展過程,并重點(diǎn)介紹了國內(nèi)主要商業(yè)銀行對國際保理業(yè)務(wù)的不同界定,反映出各家銀行在開展國際保理業(yè)務(wù)過程中的認(rèn)識共性和實(shí)踐。同時,本章重點(diǎn)把國際保理業(yè)務(wù)在正式形成以前,在我國傳統(tǒng)貿(mào)易融資領(lǐng)域中所適用的“準(zhǔn)保理”類金融產(chǎn)品——福費(fèi)廷、出口應(yīng)收賬款風(fēng)險參與、信保項(xiàng)下出口信貸融資業(yè)務(wù)——與國際保理進(jìn)行了比較,突顯出國際保理業(yè)務(wù)的特殊性,并進(jìn)而引申出在進(jìn)出口商眼中,國際保理業(yè)務(wù)的產(chǎn)品優(yōu)勢所在。第二章“國際保理的定義與法律關(guān)系”重點(diǎn)介紹國際保理的定義和性質(zhì),對當(dāng)前國際上處于主流地位的國際保理服務(wù)內(nèi)容進(jìn)行說明,并分別從理論角度和實(shí)踐角度,即國際保理業(yè)務(wù)的“權(quán)利讓與說”的法律性質(zhì),以及“融資方式說”的操作層面定性情況,分別予以了分析說明�！皣H保理業(yè)務(wù)中的主要法律關(guān)系”重點(diǎn)介紹了國際保理業(yè)務(wù)中的四方當(dāng)事人,即出口商、進(jìn)口商、出口保理商和進(jìn)口保理商,并在說明國際保理業(yè)務(wù)所基于的“兩個合同”關(guān)系——即貨物買賣合同與保理合同——的基礎(chǔ)上,以國際雙保理為例,分別分析說明了出口商與進(jìn)口商之間、出口商與出口保理商之間、出口保理商與進(jìn)口保理商之間、進(jìn)口商與進(jìn)口保理商之間的權(quán)利義務(wù)關(guān)系。第三章“國際保理業(yè)務(wù)的實(shí)踐操作”重點(diǎn)從操作層面介紹了國際保理業(yè)務(wù)流程。一方面根據(jù)國際上普遍認(rèn)可的做法,整理出國際保理業(yè)務(wù)的操作步驟,另一方面,從我國各家商業(yè)銀行作為保理商,在辦理國際保理業(yè)務(wù)中的重點(diǎn)環(huán)節(jié)入手,反映出商業(yè)銀行對保理業(yè)務(wù)的共性化關(guān)注要點(diǎn)。“我國現(xiàn)行實(shí)踐操作的中存在的問題”把國際保理業(yè)務(wù)特征與我國商業(yè)銀行的重點(diǎn)審核環(huán)節(jié)相結(jié)合進(jìn)行比較,分別從授信管理、合格應(yīng)收賬款認(rèn)定、應(yīng)收賬款轉(zhuǎn)讓通知效力、應(yīng)收賬款轉(zhuǎn)讓公示、以及貿(mào)易背景真實(shí)性審查五個方面,分析當(dāng)前商業(yè)銀行在實(shí)踐操作中,與國際保理業(yè)務(wù)的發(fā)展需要相比所存在的問題。第四章“對我國國際保理業(yè)務(wù)發(fā)展的建議”分別從完善法律體系、完善信用體系、完善評價體系、完善合作體系四大方面,對我國國際保理業(yè)務(wù)的發(fā)展提出建議。最后,文章在結(jié)論中也提出,國際保理業(yè)務(wù)的發(fā)展速度與我國的進(jìn)出口貿(mào)易發(fā)展速度相比,仍存在很大差距,具有廣闊的發(fā)展空間,日益得到全球的矚目和重視,必將成為全球國際保理業(yè)務(wù)的重要市場。因此,對于我國國際保理業(yè)務(wù)實(shí)踐的課題探討,也必然會是一個動態(tài)的、長期的過程,將伴隨著我國國際貿(mào)易的發(fā)展和國際保理業(yè)務(wù)的推進(jìn)而不斷深入、細(xì)化。
[Abstract]:International factoring is a set of trade financing, credit investigation, accounts receivable management, credit risk in an integrated international financing and settlement services, nearly twenty or thirty years has been developing rapidly. The international factoring can more effectively solve the credit transactions, commercial credit problems faced by exporters and importers of funds thus, in Europe, Southeast Asia and other places increasingly popular, even in Europe and the United States between the trade settlement, has replaced the credit and become the main financing way of settlement. However, in our country, the commercial banks in the credit risk management and the effect of the traditional culture, to rely on the trade background and accounts receivable the management of international factoring is lack of judgment, evaluation and management plan, still habitually tend to use collateral security or third party guarantee financing guarantee mode, based on the traditional The credit approval delivery model to manage the international factoring, resulting in international factoring from acceptance, review, approval, issuance, post loan supervision and other aspects of the lack of personality, to take advantage of the role of the new financial service in international trade. This article is through a combination of domestic commercial banks in the operation process of the practice of international factoring business, explore the existing problems and the development of international factoring in China's restrictive factors, and put forward to help develop China's international factoring market, and commercial banks to further improve the international factoring business to share measures than in the international financial market. This paper consists of two parts: introduction and text from the preface: once had a great effect on the domestic banking industry in the "Nanjing Ericsson defection" to start the event, in the form of an example reflecting Paul The development status and business in our country's trade in the enterprise, and its great influence on China's financial industry. The introduction starting from the case, also reflects the practice as the basis, in the process of theoretical study, focus on the combination of China's commercial banks practice, the research aims to put forward the international factoring business comments and suggestions on China's practical problems, which helps to make the problem more operational and practical value. The main part is divided into four chapters: the first chapter "origin and development in China" mainly expounds the basic concepts and the development process of factoring. Combined with the general practice, common categories of the factoring business are introduced, including: recourse factoring and non recourse factoring, factoring open and hidden factoring, factoring and international factoring, double insurance And four kinds of mode for single factoring, are commonly used in classification of commercial banks in the factoring business practice and factoring business. "The development of international factoring in China is introduced in the process of produce and development of China's international factoring business, and introduces the different definition of domestic commercial banks in the international factoring, reflected in the process of developing international factoring in the common understanding and practice of banks. At the same time, this chapter focuses on the international factoring in the formal formation before applied in China's traditional trade financing in the field of" factoring "financial products, forfaiting, export accounts receivable risk involved under the credit insurance, export credit financing business, and international factoring are compared, highlighting the particularity of international factoring, and then expands in the import and export business in international factoring Product advantage. The second chapter "the definition and legal relationship of international factoring focuses on the definition and nature of international factoring, the description of the current international mainstream international factoring service content, and respectively from the angle of theory and practice point of view, the legal nature of international factoring" rights ", and" financing "of the operational level of qualitative, respectively. Analysis shows that the" legal relationship "in international factoring business focuses on international factoring in four parties, namely, exporters, importers, export factoring and import factoring, and based on the description of the international factoring business based on" two contracts -- the contract of sale of goods and the factoring contract -- on the basis of double factoring as an example, analysis the exporters and importers, exporters and Between export factoring, factoring between export and import factoring, between the importer and the import factoring's rights and obligations. The third chapter "international factoring practice" mainly from the aspect of operation about international factoring business processes. On the one hand, according to the international general recognition approach, sorting out the steps of international factoring the other hand, from China's commercial banks as factoring, starting in handling the key link in international factoring business, reflecting the common concern of the factoring business of commercial banks. "Our current practice problems in the" focus on aspects of the audit characteristics of international factoring in China the combination of commercial banks are compared respectively from the credit management, qualified receivables that account receivable accounts receivable transfer notice validity, publicity, and authenticity of the trade background Five aspects of review, analysis of the current commercial banks in practice, need to be compared to the existing problems and the development of international factoring. The fourth chapter "on the development of international factoring in China's suggestions respectively from the perfect legal system, improve the credit system, perfect the evaluation system, perfecting the system of cooperation in four aspects, put forward suggestions on the development of international factoring in China. Finally, the article also proposed in conclusion, compared with the speed of development of international factoring and China's import and export trade development speed, there is still a big gap with a broad space for development, has been the world's attention and attention, the market will become an important global international factoring business. Therefore, in the practice of international factoring in China's research, will also be a dynamic and long-term process, will be accompanied by the development of China's international trade and international factoring Push forward and continue to deepen and refine.

【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.28;D922.295

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