發(fā)布時(shí)間：2018-06-27 12:14

  本文選題：國際保理 + 金融創(chuàng)新��； 參考：《西南財(cái)經(jīng)大學(xué)》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(qiáng)大的融資功能等優(yōu)點(diǎn),在全球貿(mào)易往來中的需求量迅速增加。國外學(xué)者在國際保理領(lǐng)域已有非常豐富的研究成果,我國的保理業(yè)務(wù)起步較晚,但中國作為貿(mào)易輸出大國,在經(jīng)濟(jì)全球化的大背景之下,國際保理業(yè)務(wù)量在近些年間不斷上漲,國內(nèi)學(xué)者也對國際保理進(jìn)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(zhì)及當(dāng)事人之間的法律關(guān)系；二、國際保理中的應(yīng)收賬款轉(zhuǎn)讓；三、國際保理的法律風(fēng)險(xiǎn)；四、我國國際保理的制度構(gòu)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(zhuǎn)讓基礎(chǔ)合同項(xiàng)下的應(yīng)收賬款而產(chǎn)生的保理。從運(yùn)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(jìn)出口貿(mào)易合同和兩個保理合同將出口商、進(jìn)口商、出口保理商和進(jìn)口保理商四方當(dāng)事人聯(lián)系起來,存在兩次應(yīng)收賬款的轉(zhuǎn)讓,涉及國際貿(mào)易合同、保理協(xié)議及相互保理協(xié)議三個合同,包括國際貿(mào)易合同項(xiàng)下的買賣(或服務(wù))關(guān)系、保理協(xié)議下的債權(quán)轉(zhuǎn)讓關(guān)系和相互保理協(xié)議下的代理關(guān)系。由于雙保理模式是國際保理實(shí)踐中運(yùn)用最廣泛優(yōu)點(diǎn)最突出的模式,因此本文對國際保理相關(guān)法律問題的探討和分析也主要基于此種模式進(jìn)行。雖然國際保理中各主體之間包含了多種法律關(guān)系,不過債權(quán)轉(zhuǎn)讓關(guān)系依舊是最主要的法律關(guān)系。通過與出口商簽訂保理協(xié)議保理商購買了債權(quán),實(shí)際取得了債權(quán)人的地位。在國際保理當(dāng)中,出口商作為債權(quán)讓與人將其擁有的對進(jìn)口商的債權(quán)出售給保理商,并交付相應(yīng)憑證。保理商在受讓債權(quán)之后,出口商不再是進(jìn)口商的債權(quán)人,保理商因?yàn)槌隹谏虖脑瓉淼膫鶛?quán)債務(wù)關(guān)系中退出而成為了新的債權(quán)人,在應(yīng)收賬款到期日,保理商有權(quán)向債務(wù)人請求清償債務(wù)。 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(yīng)收賬款風(fēng)險(xiǎn)。而中小企業(yè)對客戶資信狀況缺乏經(jīng)驗(yàn)和能力,而且缺少人員和精力去催收應(yīng)收賬款,加上處于弱勢地位,使得中小企業(yè)的應(yīng)收賬款存在無法正常收回的風(fēng)險(xiǎn)。國際保理融資使得企業(yè)減少資金占壓,盤活現(xiàn)金流,轉(zhuǎn)嫁進(jìn)口商的信用風(fēng)險(xiǎn),在賒銷條件下增強(qiáng)自己的貿(mào)易競爭實(shí)力,擴(kuò)大貿(mào)易機(jī)會,增加出口。而對于銀行來說,通過保理費(fèi)、利息等費(fèi)用的收取給自身增加了收入。但是出口生產(chǎn)型中小企業(yè)的現(xiàn)金流動需求較大,現(xiàn)金流缺口不僅產(chǎn)生在應(yīng)收賬款環(huán)節(jié),在購買原材料及設(shè)備、擴(kuò)大產(chǎn)能階段就已經(jīng)出現(xiàn),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(jìn)口商大量訂單,但是由于自有資金無法購進(jìn)原材料而進(jìn)行生產(chǎn),只得無奈退掉訂單。那么,如何對傳統(tǒng)國際保理進(jìn)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(fēng)險(xiǎn)?如何通過構(gòu)建國際保理國內(nèi)制度來解決這些法律問題,以及應(yīng)對這些法律風(fēng)險(xiǎn)特別是國際保理創(chuàng)新中新出現(xiàn)的法律風(fēng)險(xiǎn),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(jìn)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(guān)法律問題和新增風(fēng)險(xiǎn)點(diǎn)。 本文分為包括導(dǎo)論在內(nèi)的六個部分：第一章為導(dǎo)論部分。導(dǎo)論部分主要闡述問題的提出,梳理國際保理國內(nèi)外相關(guān)文獻(xiàn),闡明本文的基本思路和主要內(nèi)容,研究方法以及創(chuàng)新點(diǎn)。第二章為國際保理的運(yùn)作、法律規(guī)制與金融創(chuàng)新。這一章梳理現(xiàn)代保理的起源和流變,認(rèn)定國際保理的法律性質(zhì),對國際保理當(dāng)事人之間的法律關(guān)系進(jìn)行分析,并且對國際保理的國內(nèi)外法律環(huán)境進(jìn)行探討。另外,對國際保理中主要運(yùn)作模式進(jìn)行介紹,分析國際保理現(xiàn)有的融資功能,說明傳統(tǒng)國際保理在供應(yīng)鏈金融中的運(yùn)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(yīng)鏈前置的運(yùn)作模式。第三章為國際保理的應(yīng)收賬款轉(zhuǎn)讓法律問題分析。第三章集中分析國際保理應(yīng)收賬款債權(quán)轉(zhuǎn)讓的法律問題,包括：應(yīng)收賬款債權(quán)轉(zhuǎn)讓的法律基礎(chǔ)、有效性以及債權(quán)權(quán)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(zhǔn)入在我國面臨的法律困境進(jìn)行闡釋。第五章為國際保理法律風(fēng)險(xiǎn)分析,分析國際保理中各方當(dāng)事人所遇到的法律風(fēng)險(xiǎn)。第六章為金融創(chuàng)新背景下國際保理國內(nèi)制度制度的重構(gòu)。第六章主要在完善國內(nèi)法律法規(guī)、保理商準(zhǔn)入制度的重構(gòu)和風(fēng)險(xiǎn)防控等方面提出建議,以促進(jìn)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(jìn)行融資,需要對傳統(tǒng)的國際保理運(yùn)作模式進(jìn)行金融創(chuàng)新,而在國際保理發(fā)展中遇到的法律問題應(yīng)當(dāng)如何解決,以及法律風(fēng)險(xiǎn)特別是國際保理創(chuàng)新中新出現(xiàn)的法律風(fēng)險(xiǎn)應(yīng)當(dāng)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(xì)化我國法律中與保理有關(guān)的規(guī)定,保理商準(zhǔn)入制度的重構(gòu),加強(qiáng)風(fēng)險(xiǎn)管理,彌補(bǔ)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(qiáng)化國際保理的融資功能,促進(jìn)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(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：D996.2

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 謝清河;對我國商業(yè)銀行國際保理業(yè)務(wù)發(fā)展的思考[J];財(cái)會月刊;2004年06期

2 張曼;;供應(yīng)鏈融資在大型鋼鐵企業(yè)中的應(yīng)用[J];財(cái)會月刊;2011年02期

3 楊紅;項(xiàng)衛(wèi)星;;國際保理業(yè)務(wù)的發(fā)展現(xiàn)狀與對策研究[J];當(dāng)代經(jīng)濟(jì)研究;2006年02期

4 朱勇;國際保理及其法律性質(zhì)[J];法學(xué)雜志;1994年04期

5 朱宏文;;論國際保理的法律基礎(chǔ)[J];國際經(jīng)濟(jì)法論叢;1999年00期

6 張軍;加快發(fā)展我國國際保理業(yè)務(wù)策略研究[J];國際金融研究;2002年02期

7 肖永平,杜濤;國際保理法律問題初探[J];國際貿(mào)易問題;1998年03期

8 龍著華;論國際保理業(yè)務(wù)中的法律問題[J];國際經(jīng)貿(mào)探索;2002年04期

9 游飛宇;銀行在出口保理業(yè)務(wù)中的風(fēng)險(xiǎn)和防范[J];國際經(jīng)貿(mào)探索;2003年06期

10 馮春麗;國際保理——中小外貿(mào)公司融資的新平臺[J];國際經(jīng)貿(mào)探索;2004年03期

相關(guān)博士學(xué)位論文 前1條

1 李珂麗;國際結(jié)算擔(dān)保法律問題研究[D];山東大學(xué);2010年

，

本文編號：2073884