應收帳款承購之比較法研究

摘要應收帳款承購交易又稱為「保付代理」，其以應收帳款轉讓作為交易流程之核心，而具有融資、應收帳款催收、管理及壞帳擔保等一項或多項的金融功能，屬於現代商業裡重要的金融交易類型。應收帳款承購交易原型可追溯至英美之Blackwell Hall Factoring交易與保付貨價交易，以及近代歐洲的發票貼現交易，其經過商事實踐之長期發展，而逐漸演變為現代應收帳款承購交易的模式，進而被引進台灣與中國大陸。基於應收帳款承購交易起源與發展之特點，以及各國與地區法律制度的差異，對於應收帳款承購交易裡承購商與債權人之法律關係而言，主要有委託代理關係、債權買賣關係與金融借貸關係等不同認識，而其中又根據承購商有無追索權而應作區分討論。觀諸各國與地區之立法例，美國統一商法典第九編之動產擔保交易規定、英國財產法案之債權讓與規定，以及台灣民法之債權讓與一般規定，皆與應收帳款承購交易不無聯繫，然其皆並非為應收帳款承購交易專門而設立，而中國民法典將應收帳款承購契約納入合同編有名合同專章，屬於立法上的突破與創新，具有一定借鑒與參考價值，但此種規定方式與條文具體內容，仍需重新進行審視。是故，本文主要遵循基本面-法制面之思路，首先闡述應收帳款承購交易起源、發展與性質之基本面，其次再結合美國統一商法典、英國財產法案、台灣民法之規定，以及國際應收帳款承購交易公約、國際貿易應收帳款轉讓公約與國際應收帳款承購統一規則等國際文件之內容，對中國大陸應收帳款承購交易之立法進行比較研究，最後簡要評析應收帳款承購契約有名化之立法。本文共分為五章，第一章為緒論，分為研究動機與問題意識、研究方法與論文架構，主要從應收帳款承購法律關係之界定、應收帳款承購契約內容之判斷與應收帳款承購契約效力之發生三個維度提出問題。第二章為應收帳款承購交易之發展與性質，首先闡明應收帳款承購契約之概念，其次以美國與英國的應收帳款承購交易的起源與發展為例，說明其形成發展概況，再簡要分析應收帳款承購交易于兩岸之發展情況，最後對現今應收帳款承購法律關係之學說與實務見解進行分類陳述。第三章為各國（地區）立法及國際文件，第一節為各國（地區）立法，對美國、英國與台灣應收帳款承購契約之立法概況進行介紹。第二節為國際文件，本節主要通過對比國際應收帳款承購交易公約、國際貿易應收帳款轉讓公約與國際應收帳款承購統一規則之內容與架構，以說明國際文件間具體規則的異同。第四章為中國大陸。本章著重談及中國應收帳款承購交易之立法情況，總體分為民法典施行前之立法概況與實務見解，民法典施行後的民法典合同編「保理合同」章與債權讓與之規定，以及民法典立法之評析。本章首先闡述了中國民法典施行前的立法概覽，說明應收帳款承購交易之爭議解決具有法律缺位與無法得依之困境與問題。其次，本章說明司法實務為解決上開法律適用問題，通過裁判指引與案例判決累積，而逐漸形成相應之裁判規則，為民法典「保理合同」章起草奠定基礎。再者，本章說明了民法典立法後之情況，呈現現有民法典立法之特色與不足。最後為民法典立法之辨析，其一，契約有名化應以普遍性、必要性、明確性、體系性與社會經濟重要性五個方面進行衡量，應收帳款承購契約有名化亦應如此。其二，本章以動產擔保交易視角審視民法典「保理合同」章之內容，說明其於動產擔保交易立法裡存在的衝突與不足之處。第五章為結論，對全文內容進行總結。

關鍵字

應收帳款；應收帳款承購；保理合同；契約有名化；民法典；動產擔保

並列摘要

Abstract Accounts receivable factoring is an important type of financial transaction in modern business, with the assignment of accounts receivable as the core of the transaction process, and one or more financial functions such as financial facilities, collection or management of accounts receivable, and assurance of payment from accounts receivable debtors. The prototype of factoring can be traced back to the Blackwell Hall Factoring, Del Credere and the invoice discounting transactions, after long-term development of commercial practice, it gradually evolved into a modern accounts receivable factoring model, and then was introduced into Taiwan and Mainland China. Based on the characteristics of the origin and development of factoring and the differences in the legal systems of various countries and regions, the legal relationship between the supplier and the factor in factoring is mainly understood in different ways, such as principal-agent relationship, the relationship of sale and purchase of debts and the relationship of financial loans. In addition, it should be discussed separately according to whether the factor has recourse or not. For the legislative cases of most countries and regions, the provisions on secured transactions of the United States Uniform Commercial Code, the provisions on assignment of the Law of Property Act 1925 and the general provisions on assignment of the Civil Code of Taiwan are all related to factoring, but they are not specially made for factoring. The Civil Code of China has incorporated factoring contracts into the nominate contracts, which is a breakthrough and innovation in legislation, and has certain reference value. However, this way of regulation and the specific content of the provisions still need to be re-examined. Therefore, this article follows the order of basic-legal aspects, firstly elaborates on the basic aspects of the origin, development and nature of factoring. Secondly, it makes a comparative research on the legislation on factoring contracts of China, by comparing with the provisions of the United States Uniform Commercial Code, the Law of Property Act and the Civil Code of Taiwan, as well as the contents of the Convention on International Factoring, the Assignment of Receivables in International Trade and General Rules for International Factoring. And finally, it briefly evaluates the legislation on the typification of factoring contracts. This paper is divided into five chapters. The first chapter is the introduction, which is divided into research motivation, problem awareness, research methods and thesis structure. It mainly raises questions from three dimensions: the definition of factoring contracts, the content of factoring contracts and the validity of factoring contracts. The second chapter is about the development and nature of factoring. It firstly explains the concept of factoring contracts, secondly takes factoring in the United States and the United Kingdom as examples to illustrate their formation and development, and then briefly analyses the development of factoring in Taiwan and Mainland China. Finally, it makes a classified statement on the theory and practical views of the legal relationship of factoring. The third chapter is about the legislation of various countries (regions) and international documents. The first section is the legislation of various countries (regions), which introduces the legislative overview of factoring contracts in the United States, the United Kingdom and Taiwan. The second section is about international documents, it mainly illustrates the similarities and differences of specific rules among international documents by comparing the contents and structures of the Convention on International Factoring, the Assignment of Receivables in International Trade and General Rules for International Factoring. The fourth chapter focuses on the legislation of factoring in Mainland China, which is generally divided into the legislative overview and judicial opinions before the implementation of the Civil Code, the chapter on "Factoring Contracts" and the provisions on assignment of contractual rights after the implementation of the Civil Code, and the analysis of the legislation of the Civil Code. First of all, this chapter expounds the legislative overview before the implementation of the Civil Code of China, and shows that there are difficulties in handling factoring disputes without legal reference. Secondly, it explains that in order to solve these legal problems, the court gradually formed the corresponding judgment rules through the judgment guidance and adjudication, which laid the foundation for drafting the chapter "Factoring Contracts" of the Civil Code. Furthermore, it introduces the situation after the implementation of the Civil Code, reflecting the characteristics and shortcomings of the existing legislation of the Civil Code. The last part is about the analysis of the legislation of the Civil Code, the typification of contracts should be measured from five aspects: universality, necessity, clarity, systematicness and socio-economic importance, so should the typification of factoring contracts, and it examines the contents of the chapter "Factoring Contracts" of the Civil Code from the perspective of secured transactions, and explains conflicts and shortcomings of it. The fifth chapter is the conclusion, which summarizes the full text. Key words: accounts receivable, factoring, factoring contracts, typification of contracts, Civil Code, secured transactions