Research On The Assignment Of Future Accounts Receivable In Factoring Contract

Factoring is a comprehensive business based on receivables transfer.Analyzing the transfer behavior of accounts receivable is the core link of studying factoring business.Especially under the background of highly developed credit economy,the factoring contract based on the transfer of accounts receivable in the future not only reduces transaction cost,but also facilitates financing,which is of far-reaching practical significance.Before the promulgation of the Civil Code,there were few researches on the transfer behavior of future accounts receivable in China.Only "future accounts receivable" was mentioned in some literatures,but there was no systematic and comprehensive analysis.The promulgation of the Civil Code has made factoring contract a special chapter and acknowledged the transferability of future receivables,which has made legislative response to theoretical disputes and practical confusion,and has important practical significance for improving China’s commercial factoring system.However,the provision of factoring contract in Civil Code is not specific enough,and the length of future receivables mentioned in the article is also small.Therefore,it is necessary to stipulate unclear or The missing part is clarified.Based on the system design of factoring contract in The Civil Code,this paper takes the transfer of accounts receivable in the future as a starting point to analyze the various difficulties it faces in the transfer process,refer to and analyze relevant foreign legislative provisions,and further explain and detail the relevant legal provisions in the Civil Code.The paper consists of five chapters.The first chapter is a theoretical overview of the transfer behavior of future accounts receivable in factoring contract,mainly explains the concept and classification of future accounts receivable,and makes a comprehensive analysis of its transferability.The second chapter mainly analyzes the status quo of accounts receivable transfer behavior in factoring contract in the future,including legislative status and judicial status.The former mainly uses literature research method to sort out the legal documents related to this aspect.The latter mainly uses the method of empirical research to summarize the cases related to the future receivables transfer of factoring contracts retrieved from websites such as Peking University Zuobai and China Adjudication.com,so as to have a comprehensive understanding of the judicial status quo.The third chapter mainly bases on foreign regulations.enumerates typical national legislative experience in common law system,civil law system and international treaty,and analyzes advanced legislative experience.The fourth chapter summarizes the problems involved in the transfer of accounts receivable in the future based on the development difficulties of factoring in China.including the scope of future receivables definition,transfer time point,notification rules,behavior regulation of fictitious future receivables,multiple assignment of future creditor’s rights and so on.On the basis of the fourth chapter,the fifth chapter takes the status quo and problems as the entry point,legal system as the exploration point,mainly from the perspective of interpretation theory,explains the factoring contract provisions of the Civil Code,and concludes the reform path of factoring contract receivable transfer in China in the future.