保理制度的法律性质研究

随着我国社会主义市场经济体制的逐步完善,近些年来,保理业务日显重要。分析了保理制度的民法基础,辨明了保理的概念,提出我国的保理契约应是无追索权的、预付的、公开的契约,保理契约的实质是以债权的让与为核心,并予以保理人该债权的担保权利,同时设立应收账款的让与的登记制度,以促进我国保理市场的繁荣与发展。

Research on the Legal Essence of the Factoring System

With the improvement of our social marketing economic system, in recent years, the factoring business becomes to be more and more important. This article analyzes the factoring system based on the Civil Law, clarifies the concept of factoring, and therefore puts forward that the factoring contract in our country should be no recourse, but is an imprest and open contract. The essence of such factoring contract is, on the one hand, with the cession of the creditor's rights at the core to guarantee the factoring of his hypothec of the credits; and on the other hand, establish the register system for the cession of receivables as to promote the progress and prosperity of our factoring market.