保理合同中虚构应收账款的裁判路径研究
Keywords:
保理合同；虚构应收账款；裁判路径；合理审查Abstract
随着保理业务在我国的蓬勃发展，虚构应收账款已成为引发保理合同纠纷的主要风险源。《民法典》第763条虽对债权人与债务人虚构应收账款的情形作出了规定，但因其表述抽象，在司法实践中导致争议凸显。债权人与债务人通谋虚构行为，应以外观主义理论为基础，优先保护善意保理人的信赖利益；对于债权人单方虚构行为，则应综合考虑债务人的主观状态和行为，合理分配责任。同时，应准确界定保理人"明知"的认定标准，以形式审查为主，平衡各方权益。通过对裁判路径的类型化梳理，为统一司法实践提供参考。
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