我國保理中債權(quán)讓與法律問題研究
發(fā)布時間：2018-12-25 17:00
【摘要】：保理是一種綜合性金融服務(wù),其本質(zhì)是通過收購以賒銷方式進行銷售的企業(yè)的應(yīng)收賬款,并為其提供融資及其他相關(guān)服務(wù)的金融產(chǎn)品。保理融資作為債權(quán)融資的方式之一,其實質(zhì)是通過債權(quán)的讓與將蘊含在應(yīng)收賬款內(nèi)的財產(chǎn)價值提前變現(xiàn),就應(yīng)收賬款而言,在變現(xiàn)之前企業(yè)不僅利用而且還要承擔(dān)對其管理和催收的負擔(dān)。而將之讓與則相當(dāng)于提前回收了未來資金,減輕了企業(yè)的管理負擔(dān)并使得企業(yè)有充足的資金擴大再生產(chǎn),使得資源得到充分的利用。理論上關(guān)于保理性質(zhì)的學(xué)術(shù)觀點主要有:委托代理說、債權(quán)質(zhì)押說、清償代為說、讓與擔(dān)保說及債權(quán)讓與說。前述四種學(xué)說都在一定程度上反映出了保理的部分功能,但是并不能較好的涵蓋保理的全部法律特征及功能。筆者認為如結(jié)合對保理合同的定義、當(dāng)事人的權(quán)利義務(wù)關(guān)系以及相關(guān)國際立法的立場等方面綜合分析將保理定性為債權(quán)讓與能較為全面的反映出保理的法律特征。然而保理是由國際貿(mào)易中發(fā)展而來,帶有濃厚的商業(yè)慣例的痕跡,與一般的債權(quán)讓與相比有著許多特殊之處,用傳統(tǒng)的債權(quán)讓與制度去解決處于不斷發(fā)展之中的保理業(yè)務(wù)將出現(xiàn)的許多問題,如在未來應(yīng)收賬款是否可以讓與、附有禁止讓與條款的應(yīng)收賬款能否讓與、債權(quán)讓與的優(yōu)先權(quán)規(guī)則以及有關(guān)債權(quán)讓與通知的相關(guān)規(guī)定等問題上,傳統(tǒng)的債權(quán)讓與制度存在著缺乏明確規(guī)定或者與實踐操作相背離的情形。保理融資作為應(yīng)收賬款融資的一種,在幫助解決我國中小企業(yè)融資,拓展金融機構(gòu)業(yè)務(wù)范圍等方面具有重要的戰(zhàn)略意義。因此筆者認為,應(yīng)當(dāng)確立以促進債權(quán)流轉(zhuǎn)、保障交易安全和提高債權(quán)融資效率的立法理念,并以此理念來完善保理相關(guān)法律制度。具體而言,應(yīng)承認未來債權(quán)參與融資的可行性和必要性,但是為了保障其他債權(quán)人的利益和交易安全,可以對其作出適當(dāng)?shù)南拗?為提高融資的效率和受讓人的審查成本,應(yīng)當(dāng)否定附有禁止讓與條款的應(yīng)收賬款對外效力;在保理融資權(quán)利沖突的優(yōu)先權(quán)規(guī)則上,筆者認為可以借鑒美國《統(tǒng)一商法典》中“登記在先,權(quán)利在先”的規(guī)則,建立統(tǒng)一動產(chǎn)擔(dān)保登記制度,對于解決各類型的權(quán)利沖突都能發(fā)揮出較好的作用;關(guān)于保理業(yè)務(wù)中債權(quán)讓與通知的相關(guān)問題,在通知的效力方面,為了鼓勵保理業(yè)務(wù)的發(fā)展,應(yīng)當(dāng)優(yōu)先保護保理商(受讓人)的利益,同時也應(yīng)兼顧債務(wù)人之利益,賦予通知以絕對效力,使得債務(wù)人得以明晰清償對象,但同時應(yīng)當(dāng)明確通知效力限于對抗債務(wù)人,而并不影響應(yīng)收賬款的歸屬;在通知的主體方面,縱觀各國的立法趨勢和相關(guān)國際立法的態(tài)度應(yīng)當(dāng)賦予保理商(受讓人)以通知的權(quán)利。
[Abstract]:Factoring is a comprehensive financial service, whose essence is to purchase the accounts receivable of the enterprise selling on credit, and provide financing and other related services for the financial products. Factoring financing as one of the ways of creditor's rights financing, its essence is to realize the property value contained in the accounts receivable in advance through the transfer of the creditor's rights, as far as accounts receivable is concerned, Before the realization, enterprises not only use but also bear the burden of management and collection. The transfer is equivalent to recovering the future funds in advance, lightening the management burden of the enterprises and making the enterprises have sufficient funds to expand reproduction and make full use of the resources. The main academic viewpoints on factoring are: principal-agent theory, pledge of creditor's rights, settlement agent, assignment guarantee and assignment of creditor's rights. To a certain extent, the above four theories reflect some functions of factoring, but they can not cover all the legal features and functions of factoring. The author thinks that if the definition of factoring contract, the relationship between the rights and obligations of the parties and the position of relevant international legislation, the author comprehensively analyzes factoring as the legal characteristics of factoring which can reflect comprehensively the assignment of creditor's rights. However, factoring is developed from the international trade, with a strong trace of business practices, and compared with the general assignment of claims, there are many special places. Using the traditional creditor's rights transfer system to solve many problems that will appear in the developing factoring business, such as whether accounts receivable can be transferred in the future, whether the accounts receivable with prohibition clauses can be transferred, With regard to the rules of priority of assignment of creditor's rights and the relevant provisions of notice of assignment of creditor's rights, the traditional system of assignment of creditor's rights is lack of clear stipulation or deviates from practice. Factoring financing, as a kind of accounts receivable financing, has important strategic significance in helping to solve the financing of small and medium-sized enterprises in China and expanding the business scope of financial institutions. Therefore, the author believes that we should establish the legislative idea to promote the circulation of creditor's rights, ensure the security of transaction and improve the efficiency of creditor's rights financing, and perfect the relevant legal system of factoring. In particular, the feasibility and necessity of future creditor's participation in financing should be recognized, but in order to protect the interests of other creditors and the security of transactions, they may be subject to appropriate restrictions; In order to improve the efficiency of financing and the examination cost of the transferee, the external effectiveness of accounts receivable with prohibition clause should be denied. On the priority rule of factoring financing right conflict, the author thinks that we can draw lessons from the "registration first, right first" rule in the uniform Commercial Code of the United States, and establish a unified movable property security registration system. It can play a better role in solving all kinds of conflicts of rights; With regard to issues relating to notice of assignment of creditor's rights in factoring business, in order to encourage the development of factoring business, in order to encourage the development of factoring business, priority should be given to the protection of the interests of the factor (transferee) as well as to the interests of the debtor, as far as the effectiveness of the notice is concerned. Endow the notice with absolute effect, so that the debtor can clear the object of liquidation, but at the same time, it should be clear that the effectiveness of the notice is limited to the debtor, and does not affect the attribution of accounts receivable; With regard to the subject of notification, the legislative trend of various countries and the attitude of relevant international legislation should give the factor (transferee) the right to notify.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D923.99
本文編號：2391394
[Abstract]:Factoring is a comprehensive financial service, whose essence is to purchase the accounts receivable of the enterprise selling on credit, and provide financing and other related services for the financial products. Factoring financing as one of the ways of creditor's rights financing, its essence is to realize the property value contained in the accounts receivable in advance through the transfer of the creditor's rights, as far as accounts receivable is concerned, Before the realization, enterprises not only use but also bear the burden of management and collection. The transfer is equivalent to recovering the future funds in advance, lightening the management burden of the enterprises and making the enterprises have sufficient funds to expand reproduction and make full use of the resources. The main academic viewpoints on factoring are: principal-agent theory, pledge of creditor's rights, settlement agent, assignment guarantee and assignment of creditor's rights. To a certain extent, the above four theories reflect some functions of factoring, but they can not cover all the legal features and functions of factoring. The author thinks that if the definition of factoring contract, the relationship between the rights and obligations of the parties and the position of relevant international legislation, the author comprehensively analyzes factoring as the legal characteristics of factoring which can reflect comprehensively the assignment of creditor's rights. However, factoring is developed from the international trade, with a strong trace of business practices, and compared with the general assignment of claims, there are many special places. Using the traditional creditor's rights transfer system to solve many problems that will appear in the developing factoring business, such as whether accounts receivable can be transferred in the future, whether the accounts receivable with prohibition clauses can be transferred, With regard to the rules of priority of assignment of creditor's rights and the relevant provisions of notice of assignment of creditor's rights, the traditional system of assignment of creditor's rights is lack of clear stipulation or deviates from practice. Factoring financing, as a kind of accounts receivable financing, has important strategic significance in helping to solve the financing of small and medium-sized enterprises in China and expanding the business scope of financial institutions. Therefore, the author believes that we should establish the legislative idea to promote the circulation of creditor's rights, ensure the security of transaction and improve the efficiency of creditor's rights financing, and perfect the relevant legal system of factoring. In particular, the feasibility and necessity of future creditor's participation in financing should be recognized, but in order to protect the interests of other creditors and the security of transactions, they may be subject to appropriate restrictions; In order to improve the efficiency of financing and the examination cost of the transferee, the external effectiveness of accounts receivable with prohibition clause should be denied. On the priority rule of factoring financing right conflict, the author thinks that we can draw lessons from the "registration first, right first" rule in the uniform Commercial Code of the United States, and establish a unified movable property security registration system. It can play a better role in solving all kinds of conflicts of rights; With regard to issues relating to notice of assignment of creditor's rights in factoring business, in order to encourage the development of factoring business, in order to encourage the development of factoring business, priority should be given to the protection of the interests of the factor (transferee) as well as to the interests of the debtor, as far as the effectiveness of the notice is concerned. Endow the notice with absolute effect, so that the debtor can clear the object of liquidation, but at the same time, it should be clear that the effectiveness of the notice is limited to the debtor, and does not affect the attribution of accounts receivable; With regard to the subject of notification, the legislative trend of various countries and the attitude of relevant international legislation should give the factor (transferee) the right to notify.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D923.99
【參考文獻】
相關(guān)期刊論文 前7條
1 林秀榕;陳光卓;;有追索權(quán)國內(nèi)保理的法律性質(zhì)[J];人民司法(案例);2016年32期
2 陳燦平;肖秋平;;自由貿(mào)易試驗區(qū)保理法律適用問題探究[J];法學(xué)雜志;2015年11期
3 江蘇省高級人民法院民二庭課題組;夏正芳;李薦;;國內(nèi)保理糾紛相關(guān)審判實務(wù)問題研究[J];法律適用;2015年10期
4 方新軍;;合同法第80條的解釋論問題——債權(quán)讓與通知的主體、方式及法律效力[J];蘇州大學(xué)學(xué)報(哲學(xué)社會科學(xué)版);2013年04期
5 李永鋒;李昊;;債權(quán)讓與中的優(yōu)先規(guī)則與債務(wù)人保護[J];法學(xué)研究;2007年01期
6 黃斌;;國際保理業(yè)務(wù)中應(yīng)收賬款債權(quán)讓與的法律分析[J];清華大學(xué)學(xué)報(哲學(xué)社會科學(xué)版);2006年02期
7 韓海光,崔建遠;論債權(quán)讓與和對抗要件[J];政治與法律;2003年06期
相關(guān)博士學(xué)位論文 前2條
1 楊驥;論保理業(yè)務(wù)對傳統(tǒng)債權(quán)讓與理論的沖擊和變革[D];湖南大學(xué);2014年
2 孫超;應(yīng)收賬款融資的法律問題研究[D];山東大學(xué);2011年
，本文編號：2391394
本文鏈接：http://sikaile.net/falvlunwen/sflw/2391394.html
教材專著
