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
刘永智 1陈慎谦2
作者信息
- 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
- 折叠
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.
Abstract
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Key words
accounts receivable/property value/prenotification/transfer registration引用本文复制引用
基金项目
江苏省商业会计学会研究课题(2023)(2023JSSYKJ3022)
出版年
2024
国家科技期刊平台
NSTL
万方数据