摘要
保理是以应收账款转让为前提和核心的融资及应收账款管理服务。相较于银行保理具有明确的监管依据,我国商业保理目前仍缺乏统一的监管法规。各试点地区对应收账款的界定模糊且不甚统一,为商业保理公司拓展业务留下了空间,也带来了合规隐患。本文基于对商业保理定义的分析,提出对"应收账款"的适格性分析是判断商业保理业务拓展合规与否的关键,并结合银行保理、商业保理的现行监管政策,归纳出保理应收账款的五项适格条件。在此基础上,本文对目前国内主要存在的保理业务创新拓展的合规性进行分析,并总结出拓展非常规国内保理业务的三条合规准则。商业保理公司拓展非常规保理业务时,坚持围绕应收账款的时空属性进行业务拓展,防范"非常规保理"变为"非保理";坚持对照有因性、稳定性、流动性、同一性、完整性标准,确保业务拓展沿着合规的方向;坚持做到审慎审查业务背景、有效防范坏账风险,主动满足金融监管的要求,进一步降低违规风险。
Factoring is a service of financing and accounts receivable management. Its premise and core is the transfer of accounts receivable. Comparing with the clearly delimited regulatory basis of banking factoring, China＇s commercial factoring currently lacks unified regulations, and the definitions of accounts receivable in pilots are vague and inconsistent. Factoring enterprises has room to innovate, but the innovations might have hidden risks of compliance. Based on the eligibility analysis of accounts receivable, this paper studies the compliance of unconventional domestic factoring developed by factoring enterprises under the new regulatory environment. This paper summarizes five criteria for judging accounts receivable in factoring based on the regulatory policies of banking and commercial factoring. Then this paper analyzes the compliance of the major innovations of commercial factoring and summarizes three rules for compliance. These three rules are： first, factoring enterprises should innovate focusing on the transformation of time and space of accounts receivable and be cautious in making unconventional factoring turning to non-factoring. Second, make sure innovations are compliant with regulations with the five criteria. Third, further reduce compliance risk by checking business background, preventing nonperforming receivables and satisfy the requirements of financial regulations actively.
出处
《金融监管研究》
北大核心
2018年第7期93-109,共17页
Financial Regulation Research
关键词
商业保理
非常规保理业务
应收账款
合规性
Commercial Factoring
Unconventional Domestic Factoring
Accounts Receivable
Compliance
