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