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 第一部分為國際保理協議的一般原理:首先,簡要介紹了國際保理基礎理論,包括國際保理的定義、服務內容、運作模式和分類,并論證了國際保理的法律基礎應為債權轉讓,即應收賬款轉讓;其次,討論了國際保理協議成立的重要性及其成立的條件,并介紹了國際保理協議的分類。