Factoring Accounts Receivable Under Transfer Rules Of Judicial Application Research

Factoring is a new comprehensive financial service,which has been widely used in international economy and trade.With the in-depth development of economic globalization,cooperation and exchanges between countries are getting closer and closer,the business volume of factoring business in China is gradually increasing,and related disputes are increasing accordingly.The core of factoring is the assignment of accounts receivable.Although there are provisions on this issue in relevant laws and regulations of our country,there are still various disputes in practice,and there is a problem of different judgments in the same case.Therefore,it is necessary for our country to construct according to the relevant provisions of the factoring contract in the Civil Code.In-depth study on the judicial application of accounts receivable transfer rules under factoring can not only improve our legal system and unify judicial standards,but also contribute to the healthy development of factoring industry.Based on the above background,this paper puts forward three typical problems in the judicial application of accounts receivable transfer rules under factoring through three cases:(2019)No.1449,(2019)No.1533 and(2019)No.1132:How to identify "called factoring,actually lending".The core of the problem is whether there is a factoring legal relationship in this legal relationship and how effective the contract is.In this paper,the identification standard of factoring relationship is unified to the problem of difficult identification of factoring legal relationship in judicial practice;As for the confirmation of contract validity,it puts forward suggestions on the confirmation of contract validity when the accounts receivable are defective,which can be divided into two situations.When the suppliers "cheat" the factoring financing,because the suppliers use false accounts receivable to cheat the factoring financing,which constitutes fraud in civil law,it is a revocable contract.When conspiring to express false intentions,first,the contract should be confirmed as a loan contract according to the true intention of both parties about borrowing,and its factoring legal relationship is invalid;In the situation that actually constitutes the legal relationship of borrowing,the commercial bank itself has the qualification of granting loans.Although it cannot constitute a factoring legal relationship,it should also constitute a financial borrowing relationship.Whether false accounts receivable affect the validity of factoring contract.In the case of false accounts receivable,we should distinguish the two contracts in factoring business transactions,and determine the specific standards of factoring contract effectiveness based on the civil code;we should give clear provisions on the duty of care of the factoring person;we should give certain conditions on whether the future accounts receivable can be transferred.How to solve the conflict of rights under the coexistence mode of accounts receivable transfer and accounts receivable pledge.There are two coexisting modes of accounts receivable transfer and accounts receivable pledge: the mode of accounts receivable first transfer and then pledge,and the mode of accounts receivable first pledge and then transfer.The suggestions are as follows: perfecting the priority rule of the coexistence of transfer and pledge of accounts receivable,establishing the rule of notifying the debtor of accounts receivable,and stipulating in the judicial interpretation that the pledgee has the right to directly collect the creditor’s rights.