国际保理协议

【作者】 张兴添；

【导师】 赵学清；

【作者基本信息】 西南政法大学 ， 法律， 2003， 硕士

【摘要】 国际保理，作为国际结算方式之一，是为国际贸易赊销方式提供的一种集销售账务管理、应收账款收取、信用风险担保与贸易资金融通为一体的综合性金融服务。当前，国际贸易竞争日趋激烈，传统的信用证结算方式由于手续复杂，其地位受到了严峻挑战。而国际保理因为其适应了供应商(出口商)在买方市场格局中降低贸易风险、增强竞争力的需要而成为国际贸易的“宠儿”。国际保理的运用，不仅能有效消除由赊销贸易带来的风险，克服信用证方式中的资金占用、手续繁锁和机制僵化等弊端，还具有资金融通、财务管理等其他功能，有利于国际贸易朝着安全、有效、快捷的方向发展。 国际保理是社会变迁的产物，是担保制度变迁的产物，是资本市场机能转变的产物，代表了债权让与制度新的发展趋势。国际保理作为新兴的现代金融服务业务，对各国现行法律制度特别是民商事法律制度产生了强烈的冲击。本文之所以以国际保理协议为题是因为国际保理协议是国际保理业务中最重要的文件，是国际保理运作的核心。本文拟从合同法的角度，结合相关的国际条约、惯例及各国相关规定对国际保理协议进行深入的探讨，对国际保理业务中存在的法律关系进行分析，以揭开国际保理的本质，使其能为更多的人所理解，并在中国得到进一步的推广和应用。本文拟从以下四大部分进行论述。 第一部分为国际保理协议的一般原理：首先，简要介绍了国际保理基础理论，包括国际保理的定义、服务内容、运作模式和分类，并论证了国际保理的法律基础应为债权转让，即应收账款转让；其次，讨论了国际保理协议成立的重要性及其成立的条件，并介绍了国际保理协议的分类。最后，简要介绍了学界中存在的有关国际保理协议法律性质的三种学说，即无因准物权合同说、要因买卖合同说和合同说，并对这三种学说进行比较分析，认为要因买卖合同说最具合理性，但由于我国并未有“要因”这一概念，所以将国际保理协议的性质界定为买卖合同。 第二部分为国际保理协议的主要内容。首先，简要介绍了国际保理协议的主要条款；其次，重点讨论了有关国际保理协议标的(应收账款)的法律问题，包括合格应收账款的界定、应收账款转让的自由性、基础合同中禁转条款的效力和应收账款转让对债务人的生效要件；最后，讨论了在国际保理协议中存在的法律关系，即供应商与出口保理商之间的权利义务关系。 第三部分为国际保理协议的法律效力及其引起的权利冲突。首先，介绍了国际保理协议的对内效力、对外效力，认为对内效力主要表现为应收账款所有权及其附属权利的转移，而对外效力则主要表现为供应商脱离原债权债务关系，债务人享有抗辩权和抵销权。其次，介绍了国际保理协议引起的权利冲突中经常出现的三种情况，即(保理商)与其他受让人的权利冲突、(保理商)与抵押权人的权利冲突及(保理商)与供应商前手卖方的权利冲突，同时介绍了以英国、美国和德国为代表的有关权利冲突中优先权的认定规则，即通知规则、登记规则和以应收账款转让时间来确定优先权的规则，在比较分析的基础上认为以英国为代表的通知规则最具合理‘哇。 第四部分为《合同法》对国际保理协议的法律规制及其完善。首先，简要介绍了我国现行《合同法》中有关国际保理协议的规定。其次，从完善国际保理协议法律规制的角度对我国债权转让制度的有关规定中需要进一步完善的地方提出立法建议。笔者认为我国《合同法》应对以下几个方面的内容做出明确的规定:(1)应明确规定将来债权是可以转让的;(2)受让人可以作为债权转让通知发出的主体，其发出的通知与转让人发出的通知有同等法律效力;(3)债务人在收到债权转让通知前对转让人(原债权人)的债务履行能有效解除其债务;(4)债务人可援用的对受让人的抗辩范围应以收到债权转让通知时其享有的对转让人(原债权人)的抗辩为准;(5)应采纳通知规则来解决债权多重转让产生的权利冲突和确定债权的优先权。更多还原

【Abstract】 International factoring is one integrated financial tool, which provides a series of services, including maintenance of accounts, collection of receivables, guaranty of credit risk and financing for international trade. Nowadays, the competition in international trade is becoming fiercer and fiercer. Traditional letter of credit (L/C) is to be replaced by international factoring because L/C has the disadvantages of fund occupation, numerous procedures and rigescent mechanism, while international factoring can overcome these disadvantages and have the functions of financing and maintenance of accounts, which help international trade improve its safety and efficiency.International factoring, standing for the developing trend of the assignment of creditors’ rights, arises from the flux of the society, guaranty system and the function of capital market It is one new modem financial tool, which has great impact on present legal systems of every country, especially civil and commercial legal systems. International factoring contract is the core and one of the most important files in the operation of international factoring, so this thesis is to discuss it from the aspect of Contract Law combined with related regulations of other countries and international treaties and conventions in order to unveil the nature of international factoring. This thesis is composed of four parts as follows:Part Ⅰ introduces fundamental theories of international factoring contract Firstly, the author introduces the definition, operation patterns and classification of international factoring, and then discusses its legal basis, which is advocated to be the assignment of creditors’ rights, that is, the assignment of account receivables. Secondly, the author analyses the conditions that international factoring contract should have so that it can meet the statutory requirements and come into existence legally. In this part, the author also analyses the importanceand classification of international factoring contract. Thirdly, the author goes on the discussion of the nature of international factoring contract. Based on the comparison of three opinions, that is, the theory of abstract quasi-jus ad rem contract, the theory of causal contract of purchase and the theory of contract, the author deems the theory of causal contract of purchase the most reasonable, however, there is not the concept of cause in China’s Contract Law, so the author defines its nature as one contract of purchase.Part Ⅱ focuses on the main content of international factoring contract. Firstly, the author introduces the main clauses included in this contract. Secondly the author mainly discusses the related legal issues concerning its object, that is, account receivables. Thirdly, the author analyses the legal relationship existing in this contract, that is, the rights and duties shared and shouldered by the supplier and the factor.Part Ⅲ focuses on the legal effect of international factoring contract and the conflict of rights it caused. The author introduces the internal and external effect of international factoring contract, and then analyses the conflict of rights it caused. The author also introduces three ways to deal with these conflicts and ascertain the priority right in these conflicts.Part Ⅳ focuses on the regulation of international factoring contract by Contract Law of PRC and its perfection. The author introduces related clauses stipulated in Contract Law of PRC that regulates the international factoring contract, and then puts forward his own advices on how to perfect China’s legal system concerning the assignment of creditors’ rights.更多还原