“穿透式审判”原则下融资类合同名实不符的裁判思路  

The Judicial Approach to Determining Discrepancies between the Name and Reality of Financing Contracts under the Principle of"Penetrating Trial"

作　　者：黄可盈 Keying Huang(Shanghai University of Political Science and Law,Shanghai 201701)

机构地区：[1]上海政法学院,上海201701

出　　处：《法学学刊》2025年第1期13-15,共3页

摘　　要：融资类贸易是指以进行交易为表象,实际以从第三方获得资金以达到融资的核心目的的贸易类型。融资类贸易通常需要签订货物买卖合同和资金流通合同,理论上以资金流通合同为手段,买卖合同中的货物交易被视为最终目的,然而实践中存在大量仅有资金流动而无货物流转的特殊情况,一些市场主体迁回适用法律规则,在业务中掩盖其真实交易目的,名实不符合同应运而生。我国民法体系对于行为标准的设定多采取趋于内心真意的规定,而非过于强调行为外观效力,在融资类案件司法裁判思路中尤为显著。在“债权转让+委托清收”合同名实不符情形的司法裁判中,法官主要从委托清收合同是否符合委托法律关系、交易主体的履行行为是否符合债权转让和委托清收特征、被隐藏的实际借款合同是否生效三个要素进行考量与纠正。面对融资租赁合同的名实不符情景,法官主要以租赁物真实性、所有权转移以及交易价格合理性等关键因素为裁判要旨。法官应秉持“穿透式审判”原则,查明当事人真实意图,以维护交易秩序和促进金融市场的健康发展。Financing trade refers to a type of trade that appears to be conducted through transactions,but actually obtains funds from third parties to achieve the core purpose of financing.Financing trade usually requires the signing of a contract for the sale of goods and a contract for the circulation of funds.In theory,a contract for the circulation of funds is used as a means,and the transaction of goods in the contract is considered the ultimate goal.However,in practice,there are many special situations where only funds flow without the circulation of goods.Some market entities apply legal rules in a roundabout manner,covering up their true transaction purpose in their business,and the name does not match the contract.The civil law system in our country often adopts provisions that tend towards the true intention of the heart in setting standards of behavior,rather than overly emphasizing the effectiveness of the appearance of behavior,which is particularly prominent in the judicial judgment of financing cases.In judicial judgments where the name of the"debt transfer+entrusted collection"contract does not match the reality,judges mainly consider and correct three factors:whether the entrusted collection contract conforms to the legal relationship of the commission,whether the performance behavior of the transaction subject conforms to the characteristics of debt transfer and entrusted collection,and whether the hidden actual loan contract is effective.In the face of situations where the name of a leasing contract does not match reality,judges mainly focus on key factors such as the authenticity of the leased property,transfer of ownership,and reasonableness of the transaction price.Judges should adhere to the principle of"penetrating trial"to ascertain the true intentions of the parties,in order to maintain transaction order and promote the healthy development of the financial market.

关 键 词：“穿透式审判” 名实不符 委托清收 

分 类 号：D923[政治法律—民商法学]