【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(jìn)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(shí)質(zhì)是通過債權(quán)的讓與將蘊(yùn)含在應(yīng)收賬款內(nèi)的財(cái)產(chǎn)價(jià)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(duì)其管理和催收的負(fù)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(fù)擔(dān)并使得企業(yè)有充足的資金擴(kuò)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(diǎn)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(rèn)為如結(jié)合對(duì)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(chǎng)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(shí)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(jī)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(rèn)為,應(yīng)當(dāng)確立以促進(jìn)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(rèn)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(duì)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(duì)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(rèn)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(dòng)產(chǎn)擔(dān)保登記制度,對(duì)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(lì)保理業(yè)務(wù)的發(fā)展,應(yīng)當(dāng)優(yōu)先保護(hù)保理商(受讓人)的利益,同時(shí)也應(yīng)兼顧債務(wù)人之利益,賦予通知以絕對(duì)效力,使得債務(wù)人得以明晰清償對(duì)象,但同時(shí)應(yīng)當(dāng)明確通知效力限于對(duì)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(shì)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(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D923.99

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