保理合同客体研究

Research on the Object of Factoring Contract

保理合同属于混合合同,其客体是应收账款,可分为现有应收账款与将有应收账款。现有债权与将有债权基于基础法律关系生效与否而对应存在,前者对应现有应收账款,后者对应将有应收账款;未来应收账款、将有应收账款和现有应收账款均是应收账款债权在特定时点、特定条件下的概念,同一个债权随着时间的推移和条件的达成在上述概念之间转化;现有应收账款与将有应收账款为并列关系,共同构成保理合同客体;未来应收账款如果具备可期待性与可确定性可以与将有应收账款一样成为保理合同的客体。

Factoring contract is a mixed contract,and the object is accounts receivable,which can be divided into existing accounts receivable and future accounts receivable.The existing creditor’s rights and the future creditor’s rights correspond based on the effectiveness of the basic legal relationship.The existing creditor’s rights correspond to the existing accounts receivable,and the future creditor’s rights correspond to the future receivables.Future accounts receivable,available future accounts receivable and existing accounts receivable are all concepts of accounts receivable claims at specific time points and under specific conditions,and the same claim is transformed between the above concepts as time goes by and conditions are reached.The existing accounts receivable and the future accounts receivable are juxtaposed,which together constitute the object of the factoring contract.If the future accounts receivable are expectable and determinable,they can become the object of the factoring contract just like the future accounts receivable.