试析应收账款受让人与破产管理人的权利冲突

保理中的应收账款转让属于一般债权让与。在供应商破产的情况下,保理商对应收账款的权利与破产管理人的权利发生冲突。美国破产法和《统一商法典》对应收账款转让的调整值得我国破产法借鉴。根据我国破产法的规定,应收账款一般不应作为破产财团,破产管理人不应享有对保理合同的撤销权,保理合同应当继续履行。对该等权利清偿顺序的确定需要建立应收账款转让的适当公示程序,并应当进一步完善破产法中的相关规定,建立一般与例外以及对例外进行限定的完整制度。

An Analysis on the Conflict of Rights between Factors and Creditors of Bankruptcy

Factoring is an assignment of accounts receivables. There is a conflict of rights between factors and creditors under supplier＇ s bankruptcy. The United States bankruptcy law and the uniform commercial law provide reference on how to perfect Chinese bankruptcy laws and regulations. According to the bankruptcy law of China,accounts receivables that transferred to the factors should not be included in the bankrupt estates. The bankruptcy trustee should not have the right to revoke the factoring contract. And the factoring contract should be valid and effective for performance. To clarify the priority between the rights of factors and bankruptcy trustee,a proper procedure of public should be established. And detailed rules should be enacted in relation to the priority in terms of general rules,exceptions and limitations to exceptions.