基于地方法院类案判决的反向保理法律规范适用研究OA
A study on the application of legal norms for reverse factoring based on local courts'judgments of similar cases
在供应链金融实践中,受《中华人民共和国民法典》保理合同章节规定不明影响,反向保理频繁引发各类法律规范适用争议.通过实证分析发现,司法实践中反向保理主要存在法律关系定性争议、融资息费收取方式妥当性争议与赔偿数额认定争议.应基于反向保理独特的业务结构与交易特征,明确其作为新型保理融资模式的法律属性,厘清预扣融资息费的正当性边界,细化违约责任承担方式与赔偿范围的认定标准.
In the practice of supply chain finance,reverse factoring frequently triggers various disputes regarding the application of legal norms,due to ambiguous provisions in the chapter on factoring contracts of the Civil Code of the People's Republic of China.Empirical analysis reveals that,in judicial practice,reverse factoring primarily involves disputes over the qualitative characterization of legal relationships,the appropriateness of methods for collecting financing interest and fees,and disputes over the determination of compensation amounts.It is necessary to clarify its legal nature as a new mode of factoring financing,based on its unique business structure and transaction characteristics,to define the legitimate boundaries of pre-deducting financing interest and fees,and to refine the standards for determining the methods of assuming liability for breach of contract and the scope of compensation.
刘永智
江苏财会职业学院 财税学院,江苏 连云港 222061
社会科学
反向保理法律属性融资息费违约责任
reverse factoringlegal attributefinancing interest and feesliability for breach of contract
《镇江高专学报》 2026 (2)
41-46,6
2024年度江苏省社科应用研究精品工程课题(24SYC-126)2025年度江苏高校哲学社会科学研究一般项目(2025SJYB1377)
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