保理合同中将有应收账款的转让标准--基于232份生效判决书的实证分析  

Transfer standards for accounts receivable in factoring contracts--Empirical analysis based on 232 effective judgments

作　　者：刘永智 陈慎谦 LIU Yongzhi;CHEN Shenqian(School of Finance and Taxation,Jiangsu College of Finance and Accounting,Lianyungang 222061,China;No.3 Civil Court,Huai'an Intermediate People's Court,Huai'an 223001,China)

机构地区：[1]江苏财会职业学院财税学院,江苏连云港222061 [2]淮安市中级人民法院民三庭,江苏淮安223001

出　　处：《镇江高专学报》2024年第2期52-57,共6页Journal of Zhenjiang College

基　　金：2023年度江苏省商业会计学会研究课题(2023JSSYKJ3022)。

摘　　要：在司法实践中,将有应收账款的转让标准存在争论,判决结果不一。通过实证分析发现,法院判断将有应收账款是否符合对外转让条件存在主体、客体与形式3类标准。结合将有应收账款的特征,明确将有应收账款主体标准为任一民事主体,统一客体标准为合理期待性,完善形式标准即建立预先通知与转让登记制度。In judicial practice,there will be disputes over the transfer standards of accounts receivable,and the judgment results may vary.Through empirical analysis,it has been found that there are three types of standards:subject,object,and form for the court's determining whether accounts receivable are transfered or not.Based on the characteristics of accounts receivable,it is clear that the subject standard for accounts receivable is any civil subject,the unified object standard is reasonable expectation,and the formal standard is improved to establish a prenotification and transfer registration system.

关 键 词：应收账款 财产价值 预先通知 转让登记 

分 类 号：D923.6[政治法律—民商法学]