国际保理法律制度分析——甲公司诉乙银行北京分行 乙银行云南省分行国际保理合同纠纷案word格式论文.docx

优秀毕业论文 精品参考文献资料 Second is the determination of credit lines. Specifically referring to lines of credit in the end whether by the import factor or by the export factor is determined. To illustrate this issue, the author selected the first two the most basic mode of operation: single-factor system and double-factor system, to explore. To the case of the controversial issue of credit to answer: credit by import factor are approved. Finally issue is a focus of the assignment of accounts receivable. The case with some of the main discussion is the assignment of accounts receivable validity and effectiveness. In the first part there is the assignment of accounts receivable on an effective legal elements. Then this paper discusses the legal consequences of the assignment of qualified accounts receivable and the legal consequences of the assignment of unqualified accounts receivable. Finally in this case there is a flaw in the assignment of accounts receivable , The defendant can recovery trade financing. Through the analysis of this case this paper made a number of relevant legal recommendations of international factoring. Hope that through this discussion more people is more profound, more comprehensive understanding for this system. So we can achieve more significant results in the area of international trade. Key Words: International Factoring Applicable Law Credit Line Accounts Receivable  PAGE 5 导 言 随着经济全球化时代的发展，市场主动权逐步由卖方转向了买方， 导致世界贸易市场的竞争日趋激烈。伴随买方市场的形成和不可逆转，卖 方为扩大出口，并力求使自己的商品占领国际市场，除了以高质量、低价 格作为竞争手段外，尤其重视在结算方式上向买方提供更有竞争力的贸易 条件。保理（Factoring）是近一二十年在国际上发展起来的一种新兴贸易 结算方式。目前国内外对保理定义比较一致的表述是，保理商为国际与国 内赊销、承兑交单等方式的贸易提供的贸易融资、销售帐务管理、应收帐 款的收取及信用风险担保为一体的金融服务。在目前国际贸易竞争日益激 烈、买方市场逐步形成、信用证结算比例逐年下降盛行的情况下，保理业 务由于很好地解决了贸易资金安全和企业融资问题，在全球范围内形成了 空前的发展势头。有关数据表明，2006 年全球保理业务量达到 11343 ??? 欧元，增长率达到 12％，占全球 GDP 的比重已超过 3％。1 相比于西方发达国家，虽然从乙银行最先引进保理业务算起，我国 保理业的发展已有 20 年的历史，但是保理业在中国仍然没有充分发展起 来，2005 年中国保理业务量为 58 亿欧元，仅占 GDP 的 0.33％。2 和我国 的经济规模与贸易总额相比，甚至处于相当低的水平。2002 年 4 月，南 京爱立信熊猫通信公司为了获得相关银行提供