CAJ | 학술논문

保理中的应收账款转让属于一般债权让与。在供应商破产的情况下,保理商对应收账款的权利与破产管理人的权利发生冲突。美国破产法和《统一商法典》对应收账款转让的调整值得我国破产法借鉴。根据我国破产法的规定,应收账款一般不应作为破产财团,破产管理人不应享有对保理合同的撤销权,保理合同应当继续履行。对该等权利清偿顺序的确定需要建立应收账款转让的适当公示程序,并应当进一步完善破产法中的相关规定,建立一般与例外以及对例外进行限定的完整制度。
보리중적응수장관전양속우일반채권양여。재공응상파산적정황하,보리상대응수장관적권리여파산관리인적권리발생충돌。미국파산법화《통일상법전》대응수장관전양적조정치득아국파산법차감。근거아국파산법적규정,응수장관일반불응작위파산재단,파산관리인불응향유대보리합동적철소권,보리합동응당계속리행。대해등권리청상순서적학정수요건립응수장관전양적괄당공시정서,병응당진일보완선파산법중적상관규정,건립일반여예외이급대예외진행한정적완정제도。
Factoring is an assignment of accounts receivables. There is a conflict of rights between factors and creditors under supplier＇ s bankruptcy. The United States bankruptcy law and the uniform commercial law provide reference on how to perfect Chinese bankruptcy laws and regulations. According to the bankruptcy law of China,accounts receivables that transferred to the factors should not be included in the bankrupt estates. The bankruptcy trustee should not have the right to revoke the factoring contract. And the factoring contract should be valid and effective for performance. To clarify the priority between the rights of factors and bankruptcy trustee,a proper procedure of public should be established. And detailed rules should be enacted in relation to the priority in terms of general rules,exceptions and limitations to exceptions.