保理合同研究  

Exploration of Factoring Contracts

作　　者：王雪[1] 

机构地区：[1]宁夏大学法学院,宁夏 银川

出　　处：《争议解决》2023年第5期2416-2422,共7页Dispute Settlement

摘　　要：《民法典合同编》成为近年来民法学者集中讨论的热点,保理合同作为中国保理业的最现实写照,有利于缓解中小企业融资困难,使企业迸发新的活力。本文以《民法典》和黄薇的《民法典释义》作为基础,结合部分学者的观点,对《民法典合同编》第十六章的九条进行了解析。在文章第一部分通过对保理合同概念的界定、现有学说的评价明确了保理的具体内容。第二部分通过保理合同在理论和实务中产生的问题进行夹叙夹议,围绕保理合同客体、虚构应收账款几个重点问题进行研究,为保理合同的发展提供思路。The Civil Code Contract Series has become a hot topic of discussion among civil law scholars in recent years. As the most realistic portrayal of China’s factoring industry, factoring contract is conducive to easing the financing difficulties of small and medium-sized enterprises and enabling enterprises to break out new vitality. Based on the Civil Code and Huang Wei’s Interpretation of the Civil Code, this paper analyzes the nine laws and regulations in Chapter 16 of the Contract Part of the Civil Code Contract Series. In the first part of the article, the specific content of factoring is defined by the definition of factoring contract and the evaluation of existing theories. The second part discusses the problems arising from the theory and practice of factoring, and studies several key issues around the object of factoring contract and fictitious accounts receivable to provide ideas for the development of factoring contract.

关 键 词：保理合同 虚构应收账款 未来债权 

分 类 号：D92[政治法律—法学]