【作者】 马骁；

【导师】 姜作利；

【作者基本信息】 山东大学 ， 法律， 2008， 硕士

【摘要】 根据《巴塞尔协议》第244条的表述,“贸易融资是指在商品交易中,银行运用结构性短期融资工具,基于商品交易(如原油、金属、谷物等)中的存货、预付款、应收账款等资产的融资”。福费廷属于贸易融资的一种,是建立在应收账款转让的基础之上的对票据的贴现。在国际贸易买方市场的背景中,福费廷更是超越了贸易融资手段的功能,更重要的是帮助本国企业争夺销售市场的一种竞争手段。我国出口产品的结构正在发生变化,大型机电设备的出口所占的比重不断上升,这些设备的进口国主要是发展中国家。由于外汇短缺等原因,这些国家一般要求延期付款,造成国内的出口商的资金运转困难,福费廷可以很好的解决这个问题,因此福费廷在我国有巨大的发展空间。福费廷作为一种新型国际贸易融资方式,近年来已经得到了长足的发展,在国际贸易融资方式中占据越来越重要的地位,但是与其在国际贸易融资中快速增长的融资量相比,国内对此的研究却十分薄弱,基本上停留在简单介绍阶段,且大部分是从金融及国际贸易的角度出发。现阶段有关福费廷的论述主要在国际结算中专门的一章,还有一些金融类期刊对其的简单介绍,鲜有从法律角度进行系统论述。福费廷也无牵涉到大量法律问题,并且已经远远超出了国际贸易结算和金融学研究所能涵盖的范围,因此有必要对福费廷法律问题进行专门的研究,以更好的指导福费廷业务的实践。本文主要结合福费廷业务的现实运作和与其相关的法律制度,对福费廷的基本法律问题进行了分析。目的在于为我国完善福费廷业务的相关的法律规定提供参考。全文共分四章。第一章是福费廷融资方式概述,分别介绍了福费廷的起源与发展,概念与特征,法律渊源、运作程序及开展福费廷业务的优势,以期对福费廷有宏观上的了解。第二章为福费廷法律关系研究,从法律关系的构成要素出发,研究了福费廷法律关系的主体,内容与福费廷票据转让及其特殊性,并且分析了福费廷法律关系的本质。为福费廷主要法律问题的分析打下基础。第三章是福费廷业务主要法律问题分析,该章是本文的重点与核心,主要分析了福费廷业务中的无追索权及福费廷的担保。第四章是我国商业银行开展福费廷面临的法律风险及其防范。在前面理论分析的基础上对我国商业银行开展福费廷业务提出参考意见。更多还原

【Abstract】 According to the Statements of article 244 of <Basel Agreement>: "Trade financing is a financing that in the commodity trading, the structural use of short-term bank financing tools, commodity-based transactions (such as oil, metals, grains, etc.) in the stock, prepayments, receivables financing, and other assets. Forfeiting is a kind of trade financing. In the background of a buyer’s market, forfeiting is not only the means of trade financing , it is more important to help domestic enterprises to get superiority in a competitive market. China’s export products structure is changing, and export’s of electromechanical equipment is rising up, mostly to the developing countries. The shortage of foreign exchange, and other factors, these countries generally require deferred payments, resulting in the exporter’s domestic funds operational difficulties, forfeiting can solve this problem, Forfeiting in China has great space for development.The Forfeiting as a new means of financing in international trade, in recent years it has been get a considerable development. In the international trade financing methods it occupies an increasingly important position, but compared to the rapid growth the research on it is very weak, and basically remain in the stage briefly, and mostly from the financial and international trade perspective.The Forfeiting involves a large of legal issues, and has far exceeded the settlement of international trade and finance to cover the scope of the institute; there is a need for the Forfeiting legal issues specialized research to have a better guide on forfeiting business practice. This paper mainly with the Forfeiting business operation and the association with the legal system, the Forfeiting on the basic legal issues were analyzed. My purpose is to improve the Forfeiting business of the relevant legal provisions provide reference.The full text is divided into four chapters.Chapter 1 is the summary of the Forfeiting , on the origin and development of the concept and identity, legal sources, operational procedures and the launch of the Forfeiting business advantages with a view to the Forfeiting a macro level understanding.ChapterⅡis the study on the Forfeiting legal relationship, the body of the forfeiting’s legal relationship, the content of the forfeting’s relationship, the nature of the legal relationship.ChapterⅢis s major legal analysis of the Forfeiting business, the chapter is the focus and core of this paper, mainly of the Forfeiting business in the non-recourse and the Forfeiting security.ChapterⅣis China’s commercial banks’ legal risk and its prevention in the development of the forfeiting.更多还原