This thesis is composed of four parts as follows : part introduces fundamental theories of international factoring contract firstly , the author introduces the definition , operation patterns and classification of international factoring , and then discusses its legal basis , which is advocated to be the assignment of creditors " rights , that is , the assignment of account receivables . secondly , the author analyses the conditions that international factoring contract should have so that it can meet the statutory requirements and come into existence legally 第一部分為國(guó)際保理協(xié)議的一般原理:首先,簡(jiǎn)要介紹了國(guó)際保理基礎(chǔ)理論,包括國(guó)際保理的定義、服務(wù)內(nèi)容、運(yùn)作模式和分類,并論證了國(guó)際保理的法律基礎(chǔ)應(yīng)為債權(quán)轉(zhuǎn)讓,即應(yīng)收賬款轉(zhuǎn)讓;其次,討論了國(guó)際保理協(xié)議成立的重要性及其成立的條件,并介紹了國(guó)際保理協(xié)議的分類。