保理合同中债权人虚构应收账款的法律规制

Legal regulation of creditor’s fictitious accounts receivable in factoring contract

我国《民法典》中对债权人虚构应收账款的法律规制不清晰,需要明确保理人可以通过违约、缔约过失和侵权的形式要求债权人承担责任,在保理合同缔约过程中债务人存在过错的,保理人可对其进行追偿。在债权人与债务人恶意串通、虚构应收账款的情况下,保理人可对债务人进行追责,其请求权的基础来源于保理合同相对性的扩张。此时保理人可以依据保理合同要求债务人承担违约责任。此外,《民法典》第763条规定,在保理人明知债权人虚构应收账款的情况下,债务人可以通过阻却保理合同相对性的扩张来对抗保理人的追责请求。

The legal regulation of creditor’s fictitious accounts receivable in the Chinese Civil Code is not clear.It needs to be clarified that the factor can require the creditor to be accountable in the form of breach of contract,contracting fault and tort.If the debtor has fault in the contracting process of factoring contract,the factor can pursue the recourse against the debtor.In the case of malicious collusion between the creditor and the debtor and the existence of fictitious accounts receivable,the factor can pursue the responsibility of the debtor,where the basis of its claim comes from the expansion of the relativity of the factoring contract.In this case,the factor can require the debtor to bear the liability for breach of contract according to the factoring contract.In addition,Article 763 of the Civil Code stipulates that when the factor knew that the creditor makes up the fictitious accounts receivable,the debtor can resist the claim of the factor by blocking the expansion of the relativity of the factoring contract.