Research On The Practical Problems Of The Transfer Of Accounts Receivable In Factoring Contracts

The surge of commercial disputes in factoring has brought challenges to judicial practice.Although the nine additional clauses of factoring contract in the civil code provide guidance for the problems that need to be regulated in judicial practice,the response to the problem of transfer of accounts receivable only stays at the level of the constitution of legal relationship and the establishment of claims,and does not focus on the nature of the transfer of accounts receivable,the basis and method of the realization of rights and what kind of future accounts receivable can determine the division of responsibilities They are qualified to respond to basic issues such as factoring.Due to the rough provisions on the transfer of accounts receivable in the chapter of factoring contract in the civil code and the lack of norms on basic theoretical issues,there are still disputes in its application.This paper is divided into three parts: first,it introduces the meaning and evolution of factoring,then defines the status of the transfer of accounts receivable,and analyzes the nature of the transfer of accounts receivable.Secondly,through the retrieval of previous cases in practice,it points out the main problems existing in the practice of factoring accounts receivable transfer.Finally,through the analysis of the current situation of practice and the institutional structure,the paper clarifies the nature of the transfer of accounts receivable,and puts forward some suggestions to improve the rules of the transfer of accounts receivable in factoring contract.