中国开展国际保理业务研究

【作者】 张萍；

【导师】 刘洪渭；

【作者基本信息】 山东大学 ， 工商管理， 2006， 硕士

【摘要】 20世纪80年代末以来，随着信息，通讯技术的迅速发展和国际范围内买方市场的全面形成，贸易竞争日趋激烈，付款方式被人们视为越来越重要的竞争手段，销售商不得不采取更为灵活的结算方式来加强自身的竞争能力。在现有的结算方式中，赊销(O／A)和承兑交单(D／A)方式是对买方最为有利，最具有吸引力的贸易结算方式，但同时也会使卖方产生大量的应收帐款以及伴随而来的坏帐风险。保理则为销售商提供了必要的金融服务及风险防范措施，作为一种行之有效的融资及结算手段，保理在贸易中发挥着越来越重要的作用，保理在世界范围内的迅猛发展自然也会波及我国。因国内支付环境的特殊性，本文仅对国际保理业务进行研究。 本文通过国内国际保理业务的现状分析，指出我国国际保理业务发展中存在的问题并给出了五点解决办法：国家应通过扶持政策引导和鼓励出口企业和金融机构开展保理业务；加强银保合作，共同开发国际保理这一金融服务新品种；借鉴国外经验，制定有关法律规范及基本操作规程；加强培训，为国际保理业务的开展提供人才储备；增强风险意识，做好风险防范工作。就国际保理商如何防范国际保理业务中的信用风险提出了四点对策：严格审查保理业务各当事人的资信状况；严格审查保理业务相关的各个协议；完善保理业务法律体系，提高、完善我国的商业信用环境质量。就如何防范操作中存在的法律风险提出了以下五个方面对策：客户识别，交易识别，供应商的承诺，供应商的回购义务，保理商的追索权。希望能对国际保理业务形成一个比较系统，科学的认识，并能给从事相关行业的部门和机构提供有益的借鉴和参考。 本论文可分为六部分。第一部分绪论对论文主题、研究的背景和意义、研究方法和研究内容及研究思路方面对本文进行了介绍；第二部分对国际贸易融资知识，国际保理知识及国际保理现状及发展方向进行了全面的介绍；第三部分分析了我国大力发展国际保理的必然性，分析了我国目前国际保理业存在的问题并提出了解决方向；第四部分对国际保理的相关法律进行了分析，在此基础上站在我国保理商的角度分析了我国国际保理业务法律陷阱并提出了应对策略；第五部分分析了我国国际保理商面临的信用风险及应对策略；小结对本文提出的新观点进更多还原

【Abstract】 Since 80s of 20th century, trade competition has become harder in company with the completion of setup of the buyers’ market in the world and the rapid development of the telematics and mechanics of communication. Payment terms are considered to be a more and more important competitive means and the sellers have to take more flexible settlements to strengthen their competitive ability. On account sale(O/A) and document against acceptance(D/A) are the most attractive and favorable trading settlements to the buyers while as result the sellers shall take serious risks in consequential receivables and bad debts. Factoring offers the sellers necessary financial service and risk countermeasure and it takes more and more important role in the trade as a effective financing and settlement mean and the rapid worldwide development of the factoring will certainly affect China. This text, due to the domestic payment particularity, shall be only involved in the research of international factoring.This text is to find out the problems existing in international factoring in our country and the solutions to the problems through analyzing the present factoring situation in our country: policy leading, cooperation with insurance company, using for reference other country’s experience and boosting up risk consciousness. This text is researching the credit risks, legal traps and their solutions in the international factoring business in our country to draw a comparably systematic and scientific conclusion to the international factoring in a hope to offer profitable reference to the sections and organizations engaged in relating business.Four ideas are given in this text to the factors for how to prevent credit risks in international factoring: Strictly investigating credit status of the concerned parties, strictly censoring the agreements relating factoring, competing factoring legal systems, improving and perfecting commercial credit circumstance quality in our country; Five ideas are give in this text for how to prevent legal risks existing inbusiness operation: customers identification, business recognizing, suppliers’ promises, buyers’ buyback responsibility, factors’ reverse.This text consists of six parts. In the first introduction part, this text is introduced on the subject of this text background and purpose of the research and content and method as well as routine of research. In the second part, full and complete introduction更多还原