论保理中应收账款多重转让的优先顺位——以《民法典》第768条为中心  

On the Priority Order of Multiple Assignment of Accounts Receivable Under Factoring:Focusing on Article 768 of the Civil Code

作　　者：黄泽晖 Huang Zehui(School of Law and Economics,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]中南财经政法大学法与经济学院,湖北武汉430073

出　　处：《中南财经政法大学研究生论丛》2024年第2期63-71,共9页Journal of the Postgraduates of Zhongnan University of Economics and Law

摘　　要：《民法典》第768条可适用于有追索权保理和无追索权保理,二者发生权利竞存时会产生不同的法律效果。该条属于保理合同下应收账款多重让与清偿顺位的特殊规定,不能类推适用于一般的多重债权让与。该条之“登记”应采对抗主义,在与《担保制度解释》第66条进行衔接时,应注意登记在一般债权让与、应收账款质押和保理中的不同效力。“通知”既属于应收账款债权让与对债务人发生效力的要件,也具备对抗第三人之效力。对于债权比例分割规则,可以从应收账款债权的本质,债权平等性原则,债务人的保护视角和保理人的地位视角寻找其正当性基础。债权比例分割规则应仅适用于保理场合下的债权让与。Article 768 of the Civil Code can be applied to the factoring with recourse and the factoring without recourse,which will have different legal effects when the rights are contested.This article belongs to the special provisions of multiple assignment of accounts receivable under factoring contract and cannot be applied to general multiple assignment of claims by analogy.The“registration”of this article should adopt the doctrine of confrontation,and when connecting with article 66 of the Interpretation of the Guarantee System,attention should be paid to the different effects of registration in general assignment of claims,pledge of accounts receivable and factoring.“Notice”is not only an essential element for the assignment of accounts receivable to be effective against the debtor,but also has the effect against the third party.As for the rules of proportion division of claims,we can find the basis of its legitimacy from the nature of accounts receivable claims,the principle of equality of claims,the perspective of protection of debtors and the perspective of status of factoring.The rules of proportionate division of claims should only apply to the assignment of claims under the condition of factoring.

关 键 词：应收账款转让 优先顺位 对抗要件 债权分割 

分 类 号：D92[政治法律—法学]