摘要
我国《民法典》明确肯定了未来应收账款叙做保理的合法性,并将其所涉基础合同的有效性设定为保理合同效力认定的前提。叙做保理的未来应收账款的有效性应同时满足合理期待性、确定性以及可转让性的要求。在有关部门规章和行业规范的指引下,未来应收账款叙做保理合同的效力评价仍然面临着规范适用的分歧,增加了保理业务经营的风险性。该风险主要分为内在风险与外在风险,而其成因主要在于保理人的客户选择理念、保理业务管控和行业规范体系建设的诸多不足。为应对这些风险,应构建以《民法典》为核心的规则体系,确立以保理合同合法性审查为核心的裁判思路,同时完善保理业务开展和自律的行业规范。
China’s Civil Code clearly affirms the legality of future accounts receivable as factoring contracts and sets the validity of the basic contract involved as the premise for the validity of the factoring contract. The validity of the factored future accounts receivable should meet the requirements of reasonable expectation,certainty,and transferability at the same time. Within the framework of regulations and industry norms,there are differences in the validity of future accounts receivable factoring contracts in terms of the application of norms,which increases the risk of factoring business operations. This risk comes from both internal and external sources,and it is mainly caused by the deficiencies in the comprehension of factoring customer selection,factoring business management and control,and the construction of the industry-standard system. In order to cope with these risks,it is necessary to construct a rule system with the Civil Code as the core,establish a judgment mentality centered on the review of the legality of factoring contracts,and simultaneously improve factoring business development and selfdiscipline standards.
作者
陈丹
谢飞
CHEN Dan;XIE Fei(Law School,Xiangtan University,Xiangtan 411105,China)
出处
《兰州财经大学学报》
2022年第2期117-124,共8页
Journal of Lanzhou University of Finance and Economics
关键词
未来应收账款
保理
保理合同
法律风险
future accounts receivable
factoring
factoring contract
legal risk
