外文翻譯---我國如何積極發(fā)展國際保理

1、<p>　　How does our country develop positively international guarantees the principle</p><p>　　Guarantees the principle is one kind of credit administration and the financing method stems from English “F

2、actoring”, from used the scope to be possible to divide into domestic guarantees the principle and international guarantees the principle. International guarantees the principle is refers to the exporter to put on somebo

3、dy's account, when way sell goods and so on invoice, business buys up the exporter the account receivable, and provides the fund to allow temporary credit, the importer cre</p><p>　　First, international

4、guarantees the principle application superiority and the traditional method of settling accounts compares, international guarantees the principle service to the exporter, the importer and bank factor has its application

5、superiority: </p><p>　　(one) speaking of the exporter.</p><p>　　1, guarantees the principle service to provide the convenience which or the processing post-sale supervisory work for the exporter

6、 the fund allows temporary credit, reduces its unproductive disbursement, after documentary evidence outright sale for bank, so long as factor its commercial quality and the conditions of delivery goods conform to the co

7、ntract provision, may obtain 100% exchange-earning safeguard. In being without recourse guarantees under the principle service, the complete credit ri</p><p>　　2, the exporter may through provide have the co

8、mpetitive power, more advantageous 0/A, D/A or D the /P payment terms, increases trades the successful opportunity, develops the overseas market, the export expansion trade share</p><p>　　. (two) speaking of

9、 the importer. </p><p>　　1, international guaranteed the principle to save the importer to apply to the bank to draw up the letter of credit and the payment earnest money procedure and the expense, simplifie

10、d the import and export procedure, raised the efficiency. The importer may depend on its prestige and the good financial performance obtains the buyer's credit, does not need to mortgage; </p><p>　　2, in

11、ternational guarantees the principle service to cause to sell on credit into possibly, the importer uses D/A or the O/A preferential benefit payment method, enables the limited fund to obtain the full use, the accelerati

12、on turnover of capital, increases the trade access for it;</p><p>　　3rd, the buyer has received the cargo before the payment, has the time and the opportunity inspect goods whether to meet the requirement, t

13、herefore has provided the transaction safety control for the buyer.</p><p>　　(three) speaking of bank factor. international guarantees the principle to be more obvious to the bank factor superiority:</p&g

14、t;<p>　　1, the bank may use in the existing resources development to ask the service, increases the income, the attraction high quality customer. According to the international convention, the development internat

15、ional guarantees the principle service the profit to be equal to traditional settlement business income nearly 10 times, the profit is quite objective.</p><p>　　2nd, improves the bank credit assets structure

16、. Guarantees the fund which the principle service provides to allow temporary credit, is situated between clean loan and the secured loan financing behavior, therefore may optimize the bank the credit assets structure. 3

17、, enhances the bank the international image. The bank is engaged in international guarantees the principle service, joins the International factor Federation, with various countries' bank, will guarantee the principl

18、e company to carry</p><p>　　Second, international guarantees the principle service the positive role</p><p>　　1, to be advantageous to the exporter gain related information, the enhancement comp

19、etitive power. Guarantees a principle organization generation of exporter to carry on the investigation to importer's credit, for exporter whether to provide the commercial credit, the expansion realization of goods

20、decision-making to the importer, provides the information and the data. Moreover, because guarantees the principle organization knowledge foreign market situation, they also frequently put forward the</p><p>

21、;　　2, is advantageous takes back the fund as soon as possible in the exporter, enhances the fund the operational effectiveness. The exporter finished cargo shipping, then immediately obtained the financing fund, reduced

22、the fund flow cycle. Not only raised the fund operational effectiveness, but may also reduce the enterprise operation cost, increases the profit income.</p><p>　　3, is advantageous in the exporter shift fund

23、 risk. After guaranteeing principle organization being without recourse to sell outright the exporter the outward cargo creditor's rights, so long as its commercial quality and the conditions of delivery goods confor

24、m to the commercial contract stipulation, the exporter may passes the burden the credit risks and the exchange rate risk for guarantees the principle organization, eliminated the latent bad account risk, the loan returns

25、-ratio distinct enh</p><p>　　4, economical unproductive expense disbursement. After the exporter the exported goods power transmission for guarantees the principle organization, may the concentrate efforts t

26、o carry on the next step production and the marketing, reduces enterprise's administrative personals, overhead charge and so on unproductive the expense disbursements.</p><p>　　5, is advantageous in main

27、taining and enhances the exporter the credit. The exporter through guarantees the principle organization to allow temporary credit the fund, not only will not increase in the enterprise assets debt table the debt, instea

28、d will make in the property debt table the property to increase, the improvement debt/assets ratio, will be advantageous to enterprise's negotiable securities going on the market with further finances.</p><

29、;p>　　Third, our country guarantees the principle service existence question international to guarantee in the principle trade development in our country mainly to have following several question </p><p>　

30、　1, the legal flaw. So far our country to guarantees the principle service not special legal rule and the judicial interpretation court aspect also little extremely has the legal precedent. For example guarantees the pri

31、nciple the foundation is the creditor's rights effective transfer but creditor's rights transfer can only defer to "Law of contract" in our country 12 very broad stipulations: The contract potency may t

32、ransfer the transfer to inform the debtor, but is effective. But in the export </p><p>　　2, the credit mechanism is not perfect. At present the social credit system not yet forms, obtains with difficulty wit

33、h the enterprise credit related public information, the bank is unable to carry on the credit appraisal besides own customer enterprise. In overseas, imports factor to be possible many kinds of channels which asked throu

34、gh the official or the people to gain importer's credit rating and the credit situation, in addition enterprise's financial reporting can for its checking limit o</p><p>　　3, guarantees the principle

35、 service the independent question. Our country Enterprise's financial reporting's authenticity is worth questioning, in addition the partial enterprises do not keep one's word, intend to fall behind the loan,

36、 runs away the waste bank debt phenomenon to be common, the bank worried that some customers through international guarantee the principle service, the bad account receivable will pass the burden for the bank. 3, guarant

37、ees the principle service the independent que</p><p>　　4, gives the letter question. At present Our country Bank basically will guarantee the principle to give the letter to regard the same tradition credit

38、operation to give the letter to carry on the management, chooses with the credit customer appraisal standard guarantees the principle customer, specially imports guarantees the principle often to request the customer (im

39、porter) the property scale to be big, can provide the corresponding mortgage to guarantee to do guarantees the principle. But ov</p><p>　　Fourth, the conclusion and countermeasure looked from international a

40、nd the domestic experience, develops vigorously international guarantees the principle service, forms the standard to guarantee the principle market to expand the import and export enterprise financing channel, the promo

41、tion international trade growth to have the very vital practical significance. From internationally looked that international guaranteed the principle service already to become a mature product, also obtained th</p>

42、;<p>　　1, is guaranteeing the principle organization to set up the aspect to relax the related policy. The People's Bank or the Banking Regulatory Commission takes the supervision organization, on the one hand

43、 should encourage to have ability Commercial bank launch to guarantee the principle service, on the other hand, should also allow to set up special guarantees the principle organization. Sets up the aspect from the organ

44、ization, credible warning overseas experience. Guarantees the principle compan</p><p>　　2, strengthens the internal commerce bank to guarantee the principle service operational guidance mechanism constructio

45、n. The first bank should strengthen with the domestic and foreign banks, overseas guarantees the principle company's cooperation, the study overseas guarantees the principle service the advanced experience and the po

46、licing method. Refers to the international convention to formulate the system interior to guarantee the principle service working instruction, establishes the standa</p><p>　　3, the consummation internationa

47、l guarantees the principle service laws and regulations construction. In order to promote our country to guarantee the principle service the standardized development, our country should refer to international existing gu

48、arantees the principle service convention and the joint pledge, links to our country reality, formulates one both to conform to the modern age international to guarantee the principle service the characteristic, as soon

49、as and can satisfy our count</p><p>　　我國如何積極發(fā)展國際保理</p><p>　　保理是一種信用管理和融資方法 源于英文“Factoring”，從用范圍來說可分為國內(nèi)保理和國際保理。國際保理是指出口商以掛賬，交單等方式銷售貨物時，商買進(jìn)出口商的應(yīng)收賬款，并向其提供資金融通、進(jìn)口商資信評估、銷售賬管理、信用風(fēng)險擔(dān)保、賬款催收等一系列服務(wù)的綜合金融服務(wù)

50、方式?，F(xiàn)在已逐漸成為經(jīng)濟(jì)界、金融界關(guān)注的熱點。 </p><p>　　一、國際保理的應(yīng)用優(yōu)勢</p><p>　　與傳統(tǒng)的結(jié)算方式比較，國際保理業(yè)務(wù)對出口商、進(jìn)口商和銀行保理商都有其應(yīng)用優(yōu)勢：</p><p>　　（一）對出口商而言。</p><p>　　1、保理業(yè)務(wù)為出口商提供資金融通的便利或處理售后管理工作，減少其非生產(chǎn)性支出，將單據(jù)賣斷

51、給銀行后，保理商只要其商品品質(zhì)和交貨條件符合合同規(guī)定，就可得到100％的收匯保障。在無追索權(quán)保理業(yè)務(wù)下，全部信貸風(fēng)險和匯率風(fēng)險都轉(zhuǎn)給銀行承擔(dān)。通過這種方式可以使出口商在保理商核準(zhǔn)的信用額度內(nèi)，消除由于買方拒付貨款或破產(chǎn)倒閉造成的賬款無法收回的風(fēng)險； </p><p>　　2、出口商可以通過提供更有競爭力、更有利的0／A、D／A或D ／P付款條件，增加交易成功的機(jī)會，拓展海外市場，擴(kuò)大出口貿(mào)易份額。 </p

52、><p>　?。ǘM(jìn)口商而言。</p><p>　　1、 國際保理節(jié)省了進(jìn)口商向銀行申請開立信用證和支付保證金的手續(xù)和費 用，簡化了進(jìn)出口手續(xù)，提高了效率。進(jìn)口商可憑其信譽和良好的財務(wù)表現(xiàn)而獲得買方信貸，無須抵押； </p><p>　　2、國際保理業(yè)務(wù)使賒銷成為可能，進(jìn)口商利用D／A或 O／A的優(yōu)惠付款方式， 使有限的資金得到充分利用，加速資金周轉(zhuǎn)，為其增加貿(mào)易機(jī)

53、會； </p><p>　　3、買方在付款前已收到貨物，有時間和機(jī)會檢驗貨物是否符合要求，因此為買方提供了交易安全保障。 </p><p>　　（三）對銀行保理商而言。</p><p>　　國際保理對銀行保理商的優(yōu)勢更明顯：</p><p>　　1、銀行可利用現(xiàn)有資源開拓中問業(yè)務(wù)，增加收入，吸引優(yōu)質(zhì)客戶。根據(jù)國際慣例，開展國際保理業(yè)務(wù)的利潤

54、相當(dāng)于傳統(tǒng)結(jié)算業(yè)務(wù)收入的近10倍，利潤相當(dāng)客觀。</p><p>　　2、改善銀行信貸資產(chǎn)結(jié)構(gòu)。保理業(yè)務(wù)所提供的資金融通，是介于信用放款與抵押放款之間的融資行為，因此可優(yōu)化銀行的信貸資產(chǎn)結(jié)構(gòu)。</p><p>　　3、提高銀行的國際形象。銀行從事國際保理業(yè)務(wù)，加入國際保理商聯(lián)合會，將與各國的銀行、保理公司進(jìn)行業(yè)務(wù)往來，可以積累國際業(yè)務(wù)經(jīng)驗、提高國際形象</p><p&g

55、t;　　二、國際保理業(yè)務(wù)的積極作用 </p><p>　　1、有利于出口商獲取有關(guān)信息，增強(qiáng)競爭力。保理機(jī)構(gòu)代出口商對進(jìn)口商的資信進(jìn)行調(diào)查，為出口商是否向進(jìn)口商提供商業(yè)信用、擴(kuò)大商品銷售的決策，提供信息和數(shù)據(jù)。另外，由于保理機(jī)構(gòu)熟知國外市場情況，它們還經(jīng)常向中小出口商提出建議，協(xié)助其打進(jìn)國際市場，加強(qiáng)其國際競爭能力。 </p><p>　　2、有利于出口商盡快收回資金，提高資金的使用效益。

56、出口商將貨物裝運完畢，即可立即獲得融資款項，縮短了資金流轉(zhuǎn)的周期。不僅提高了資金的使用效益，還可以降低企業(yè)運營成本，增加利潤收益。 </p><p>　　3、有利于出口商轉(zhuǎn)移資金風(fēng)險。保理機(jī)構(gòu)無追索權(quán)地買斷出口商的出口貨物債權(quán)后，只要其商品品質(zhì)和交貨條件符合貿(mào)易合同的規(guī)定，出口商就可以將信用風(fēng)險和匯價風(fēng)險轉(zhuǎn)嫁給保理機(jī)構(gòu)，消除了潛在的壞賬風(fēng)險，債款回收率明顯提高。 </p><p>　　4、

57、節(jié)省非生產(chǎn)性費用支出。出口商把出口貨權(quán)轉(zhuǎn)交給保理機(jī)構(gòu)后，可以集中力量進(jìn)行下一步的生產(chǎn)和營銷，縮減企業(yè)的管理人員、管理費用等非生產(chǎn)性費用支出。 </p><p>　　5、有利于維護(hù)和提高出口商的資信。出口商通過保理機(jī)構(gòu)融通資金，不僅不會增加企業(yè)資產(chǎn)負(fù)債表中的負(fù)債，反而會使資產(chǎn)負(fù)債表中的資產(chǎn)增加，改善負(fù)債／資產(chǎn)比率，有利于企業(yè)的有價證券上市與進(jìn)一步融資。</p><p>　　三、我國保理業(yè)務(wù)存

58、在的問題 </p><p>　　在我國國際保理業(yè)務(wù)發(fā)展中主要存在以下幾個問題 </p><p>　　1、法律缺陷。到目前為止我國對保理業(yè)務(wù)沒有專門的法律規(guī)定和司法解釋法院方面也極少有判例。例如保理的基礎(chǔ)是債權(quán)的有效轉(zhuǎn)讓但債權(quán)轉(zhuǎn)讓在我國只能依照《合同法》中一兩條很寬泛的規(guī)定：合同效力可轉(zhuǎn)讓轉(zhuǎn)讓通知債務(wù)人而有效。而在出口商業(yè)發(fā)票貼現(xiàn)業(yè)務(wù)(有追索權(quán)的保理)中，出口商一般不愿在發(fā)票上加列轉(zhuǎn)讓條款，

59、則“通知”如何體現(xiàn)這一問題無相應(yīng)司法解釋。 </p><p>　　2、信用機(jī)制不健全。目前社會信用體系尚未形成，與企業(yè)信用有關(guān)的公開信息難以取得，銀行無法對除自己客戶以外的企業(yè)進(jìn)行信用評估。在國外，進(jìn)口保理商可以通過官方或民問的多種渠道獲取進(jìn)口商的信用評級和資信情況，再加上企業(yè)的財務(wù)報表就能為其核定信用額度。而我國企業(yè)的財務(wù)報表的真實性值得質(zhì)疑，加上部分企業(yè)不講信用，有意拖欠貸款，逃廢銀行債務(wù)的現(xiàn)象屢見不鮮，銀行

60、擔(dān)心一些客戶通過國際保理業(yè)務(wù)，將不良的應(yīng)收賬款轉(zhuǎn)嫁給銀行。 </p><p>　　3、保理業(yè)務(wù)的獨立性問題。保理業(yè)務(wù)是一種不同于銀行傳統(tǒng)業(yè)務(wù)的產(chǎn)品，國外銀行保理業(yè)務(wù)成功的經(jīng)驗是，要確保保理業(yè)務(wù)管理上有一定的獨立性，包括一定的銷售決策權(quán)和授信審批權(quán)。一般來說國外開展保理業(yè)務(wù)的機(jī)構(gòu)大都是保理公司或銀行的獨立部門。而我國由于相關(guān)法規(guī)的缺位，既沒有專門的保理公司，銀行也未設(shè)立獨立的部門辦理保理業(yè)務(wù)。國際保理業(yè)務(wù)市場準(zhǔn)入仍

61、為真空。目前保理業(yè)務(wù)均由銀行辦理，但對國際保理究竟是國際結(jié)算業(yè)務(wù)的一種還是獨立的業(yè)務(wù)品種，至今沒有定論，由此產(chǎn)生一系列金融監(jiān)管問題。</p><p>　　4、授信問題。目前我國銀行基本上將保理的授信視同傳統(tǒng)信貸業(yè)務(wù)的授信進(jìn)行管理，用信貸的客戶評估標(biāo)準(zhǔn)來選擇保理客戶，特別是進(jìn)口保理往往要求客戶(進(jìn)口商)資產(chǎn)規(guī)模大，能夠提供相應(yīng)的抵押擔(dān)保方能敘做保理。而國外保理商要求我國銀行敘做進(jìn)口保理的客戶往往是中小企業(yè)或民營企業(yè)

62、，無法滿足我國銀行的授信要求，所以我國國際保理中的進(jìn)口保理發(fā)展緩慢。其實，這種授信方法與真正意義上的保理有所不符，在國外，保理商僅憑客戶的資信情況財務(wù)報表等為客戶核定信用額度判斷標(biāo)準(zhǔn)為是否有優(yōu)質(zhì)的應(yīng)收賬款，而無須客戶提供抵押擔(dān)保。 </p><p><b>　　四、結(jié)論與對策 </b></p><p>　　從國際和國內(nèi)的實踐經(jīng)驗看，大力發(fā)展國際保理業(yè)務(wù)，形成規(guī)范的保理

63、市場對擴(kuò)大進(jìn)出口企業(yè)融資渠道、促進(jìn)國際貿(mào)易的增長具有非常重要的現(xiàn)實意義。從國際上看，國際保理業(yè)務(wù)已經(jīng)成為一項成熟的產(chǎn)品，在全球貿(mào)易中也得到了歐美國家、亞洲國家的廣泛接受和認(rèn)可。作為國際貿(mào)易大國，我國在對外經(jīng)濟(jì)往來中，不應(yīng)該被排除在國際保理市場之外，而是應(yīng)積極發(fā)展國際保理業(yè)務(wù)利用國際保理業(yè)務(wù)的優(yōu)勢，提高我國企業(yè)的國際競爭力。 </p><p>　　根據(jù)我國保理業(yè)務(wù)發(fā)展現(xiàn)狀 提出如下發(fā)展建議： </p>

64、<p>　　1、在保理機(jī)構(gòu)設(shè)立方面放寬有關(guān)政策。人民銀行或銀監(jiān)會作為監(jiān)管機(jī)構(gòu)，一方面應(yīng)鼓勵有能力的商業(yè)銀行開辦保理業(yè)務(wù)，另一方面，也應(yīng)允許設(shè)立專門的保理機(jī)構(gòu)。從機(jī)構(gòu)設(shè)立方面，可信鑒國外的經(jīng)驗。保理公司的運作與銀行不同，有一套專門的操作規(guī)范和操作系統(tǒng)需要有十分豐富的專業(yè)知識、對市場的熟悉及科學(xué)的信用評估體系。我國可考慮引進(jìn)國際知名保理公司以獨資公司或合資公司的形式進(jìn)入我國的保理市場，來加速國內(nèi)保理機(jī)構(gòu)的建設(shè)。 </p&g

65、t;<p>　　2、加強(qiáng)國內(nèi)商業(yè)銀行保理業(yè)務(wù)運行管理機(jī)制建設(shè)。首先銀行應(yīng)加強(qiáng)與國內(nèi)外銀行、國外保理公司的合作，學(xué)習(xí)國外保理業(yè)務(wù)的先進(jìn)經(jīng)驗和管理辦法。參照國際慣例制定出系統(tǒng)內(nèi)部保理業(yè)務(wù)操作規(guī)程，建立起規(guī)范的保理業(yè)務(wù)經(jīng)營管理機(jī)制。其次，應(yīng)改進(jìn)保理業(yè)務(wù)的經(jīng)營手段，一方面，積極采用電子數(shù)據(jù)交換技術(shù)(Electronic data Interchange)，用來傳輸貿(mào)易數(shù)據(jù)，提高效率。另一方面，極開發(fā)企業(yè)銷售情況及應(yīng)收賬款管理的系統(tǒng)

66、以便于開展賬務(wù)管理及賬款催收等業(yè)務(wù)。第三，應(yīng)完善風(fēng)險管理機(jī)制，建立科學(xué)的企業(yè)資信評估體系。第四，應(yīng)加強(qiáng)業(yè)務(wù)人員培訓(xùn)，培養(yǎng)出一批高素質(zhì)、熟練掌握保理業(yè)務(wù)、熟悉國際保理慣例及公約的專業(yè)人才。 </p><p>　　3、完善國際保理業(yè)務(wù)法律法規(guī)建設(shè)。為了促進(jìn)我國保理業(yè)務(wù)的規(guī)范化發(fā)展，我國應(yīng)參照國際現(xiàn)有的保理業(yè)務(wù)慣例和公約，結(jié)合我國實際，制定出一部既符合現(xiàn)代國際保理業(yè)務(wù)的特征，又能夠滿足我國現(xiàn)階段保理業(yè)務(wù)發(fā)展需要的成文法