国际保理中应收账款让与的法律适用问题研究

Research on the Application of Law in the Assignment of Accounts Receivable in International Factoring

摘要: 国际保理业务自产生以来，因其能为出口商节约成本、提高风险保障、简化手续、扩大利润，同时又为银行带来较高的报酬，在世界各国都得到了广泛的应用和发展，并已成为国际贸易中的主要的结算方式之一。然国际保理主体关系复杂且涉及至上两个国家或地区，在处理国际保理的纠纷过程中就可能面临法律冲突的问题，这其中就包括认定应收账款的可让与性，而法律冲突的存在亦是国际保理法律风险的来源之一。在“一带一路”倡议落实、中国国际商事法庭设立的背景下，进入我国法院的国际保理纠纷必将呈现增长态势，对国际保理法律适用的研究需求因而日益凸显，深入研究国际保理的法律适用问题对于国际保理的良性发展具有重要意义。

Abstract: Since its emergence, international factoring business has been widely used and developed in the world, and has become one of the main settlement methods in international trade, because it can save costs for exporters, improve risk protection, simplify procedures, expand profits, and bring higher returns to banks. However, the relationship between international factoring subjects is complex and involves the last two countries or regions, so conflicts of laws may be faced in the process of dealing with international factoring disputes, including the identification of the assignability of accounts receivable, and the existence of legal conflicts is also one of the sources of international factoring legal risks. In the context of the implementation of the “Belt and Road” Initiative and the establishment of China’s International Commercial Court, the number of international factoring disputes entering Chinese courts is bound to show an increasing trend, which makes the research demand for the application of international factoring law increasingly prominent. In-depth research on the application of international factoring law is of great significance for the healthy development of international factoring.