论出口押汇及其法律性质

On Export Negotiation Credit and Its Legal Nature

出口押汇是我国对外贸易中的一种重要货款结算方式,目前实务界对出口押汇的法律性质存在不同看法,甚至存在着模糊认识。本文认为,无论从国际惯例还是从国内相关法律的角度分析,出口押汇都应为一种票据转让关系或权利买卖关系,而且是一种附有较大程度清偿保证的票据转让关系。将出口押汇叙作质押关系或借款关系,不仅不符合有关信用证结算方面的国际通行惯例,也背离了我国《担保法》及《合同法》的相关规定,而且还因法律关系的混乱、操作程序的不规范较易引起有关当事人的纠纷,并使银行处于较为被动的局面。

The author points out that export negotiation credit is an important method of settlement of the goods price. Yet in practice, there still exist certain ambiguousness in understanding of its legal nature, and it is frequently taken as a pledge and （or） a loan by some financial institutions. Consequently, there may exist difficulties in settlement of the disputes arising in L/C negotiation due to the distortion and contradiction in legal issues. Hence,based on the provisions of relevant laws, this paper tries to have a legal analysis of the nature of export negotiation credit in the hope of rendering an improved view of its legal relationships and lessening the disputes in international settlement.