信用证下进口押汇业务法律性质研究

【作者】 程颖；

【导师】 陈治东；

【作者基本信息】 复旦大学 ， 法律， 2009， 硕士

【摘要】 信用证进口押汇业务是我国商业银行开展的最为普遍的贸易融资业务,但该业务却因存在巨大的法律风险使得银行有所顾忌,原因何在?如何规避法律风险,保障银行权利?这些问题是银行实务界迫切需要解决的,也是笔者撰写本文的目的所在。围绕这一目的,本文拟以研究信用证进口押汇法律性质与风险作为切入点,综合分析我国商业银行现有的操作模式,力求找到产生风险的原因,为银行规避该业务的法律风险提供一些建议。本文首先在第一章中通过介绍信用证下进口押汇业务的定义、由来以及目前我国商业银行开展该业务的相关情况,大致描绘了信用证下进口押汇业务的概况,总结出我国目前主要商业银行开展的信用证下进口押汇业务的特点——该业务是开证行对开证申请人提供的一项短期融资服务。具体表现为:当且仅当开证申请人以银行授信方式开立信用证,且无力于开证申请书约定的日期付款赎单时,应开证申请人的要求,并在开证申请人提供信用证下单据及单据所代表的货物上的担保或额外担保或保证的情况下,开证行放单给开诊申请人,延长开证申请人的还款期限至货物销售完毕,以达到融资的目的。随后,在第二章中本文通过对开证申请人与开证行委托开立信用证法律关系的特征和二者叙做进口押汇业务形成进口押汇法律关系的特征进行比较,认为在信用证进口押汇业务中,进口押汇关系中的主债权的实质仍是信用证下的货款。因为开证申请人与开证行的主要权利义务没有变,双方叙做进口押汇业务仅是对开证申请书中的部分内容进行了修改,信用证下进口押汇法律关系仍是信用证法律关系中的一部分。要讨论信用证下的进口押汇业务,不可避免的要谈到该业务所涉及到的担保机制,这也是该业务中最核心的风险控制点。本文在第三章中通过分开研究开立信用证时设立在信用证单据及单据所代表货物上的担保权益的性质和进口押汇融资安排中设立在同一标的上的担保权益的性质,对目前关于“开证行在单据上享有何种权利”的观点进行了评析。关于开证时设立的担保权益,开证行只要兑付单据,基于占有和控制单据,开证行即取得单据上的质押权,不论有没有叙做融资安排。而进口押汇的融资安排中设立的担保权益应设定为权利质权比较合理,这个担保权益的关键在于要与开证行的进口押汇操作模式衔接好。但是,我国商业银行目前在信用证进口押汇业务中的操作模式与我国现行法律规则体系存在很大的冲突,至今没有能够很好解决该种衔接问题的理论学说。本文在第四章综合分析了信用证进口押汇业务中存在的风险,认为开证行放单给开证申请人产生的风险,以及担保权利无法顺利流转产生的风险,是信用证进口押汇业务无法避免的风险,且在我国现有的法律规则体系内无法得到解决。但是对于银行来说,解决实际问题是最重要的。银行不必拘泥于现有信用证进口押汇业务,可以采取能够达成进口押汇收益,又能规避进口押汇风险的技术操作手段,并在结语部分强调:虽然我国的法律体系完善需要很长的时间,但是实务界可以完善技术操作手段,规避风险。由于笔者的能力和水平有限,本文必然存在不足及不当之处,恳请导师和各位专家以及读者不吝指教并予以斧正。更多还原

【Abstract】 Although the financing business of Inward Documentary Bills under the Letter of Credit (L/C) has been very popular in commercial banks in China, the huge legal risks make the banks can not extend the business effectively. What are the reasons? How to safeguard rights of banks by avoiding risks? These issues are just the urgent problems in bank sections, and also the objective of this paper. Basing on the reaserch on the legal risks and legal nature of the Inward Documentary Bills under the L/C, the paper comprehensive analyzes the mode of opertion, in order to seek the reasons of risks and give advice to the bank sections.In the first chapter, the paper briefly introduces the definitions, histories and business complexions of Inward Documentary Bills, portrays the profiles of that, conculdes some characters. It is a shot time fiancing severice provided by the Issuing Bank, when the Applicant can not pay back for the documents on the promissory date, only under the premise of issuing L/C in line of credit, the Applicant hands in fmacing applications and provides extra warranties and sureties, the Issuing Bank gives the documents back to the Applicant and delay the deadline of paying off the debts untill the Applicant sales out cargoes.Subsequently, in the second chapter, the paper compares the legal characters of leagl nexuses about enturstment in issusing L/C and arrangment of Inward Documentary Bills under L/C, and conculd that the two kinds of legal nexuses are similar, while the second kind of legal nexus is included in the frist one. The contract of Inward Documentary Bills under L/C has changed some items of application of issuing L/C, but the main debt is also the funds under L/C.It is necessary to do research on mechanism of guarantee when the paper argues about Inward Documentary Bills under L/C, because it is the key point of controlling risks in Inward Documentary Bills under L/C. In the third chapter, the paper divids the mechanism of guarantee into two parts. One is the assurances set in issuing L/C, the other is set in arranging Inward Documentary Bills under L/C. The characters of these two kinds of assurances should be researched respectively, although they set benefits on the same objects. After commenting on some typical points of view about "which kind of rights should be bared by the The Issuing Bank on documents under L/C", the paper concludes that the documents under L/C are pledges for the Issuing Bank, just when the Issuing Bank honour and possess the documents. When the paper goes on researching the mechanism of guarantee set in Inward Documentary Bills under L/C, it should be connected with mature modes of operation. But unfortunatly, there’s no reasonable modes of operation reach the criteria of legal system in China.In the last chapter, the paper comprehensively analyzes the risks in Inward Documentary Bills under L/C financing service, concludes that the risks from behaviors of releasing documents by the Issuing Bank and the risks root in impediments in rights transferment are inevitable. To the bank section, find out some practable methods to resolve problems is better than make out a new theory.更多还原