了解并运用共管账户
一、共管账户的概念
共管账户（Escrow Account）是指一个用于存放一定资金及收益，以妥善安全保管的方式，来对抗随时可能发生的不履行合同义务等行为的一个账户。简单的说，共管账户可以被人性化的视为一个独立于基础合同的第三方。它的设立可以保证有关合同的缔约方对该合同中相关权利义务的履行。而共管账户的具体形式可以依据相关协议（如共管协议）来决定，例如账户是否接受支票支付等等。
作为风险管理的常用手段，“共管账户”已经被广泛应用于融资担保等领域。特别在国外，共管账户不仅在大型融资及担保项目的风险控制中起到积极的作用，也被广泛的应用于与公民日常生活息息相关的其他领域，例如个人保险及房屋借贷。
二、共管账户相关背景知识介绍
1、为何要开设共管账户
共管账户为什么能够广泛的应用于融资担保等领域，它所依仗的是什么呢？它有什么优势呢？
首先，共管账户有一定的独立性，因此安全性更强。
其次，共管账户有利于控制帐内资金的流出。因为共管账户内的资金支取会根据共管协议的相关条款而有所限制，所以帐内资金并不能随意的被转移。
最后，共管账户的开设有利于对帐内资金更好的监控。因为根据共管协议，帐内资金的每次变动，开户人都能收到银行或另一开户人的通知，所以共管帐可以帮助降低监控成本及风险。
2、如何开设共管账户？
目前，我国银行对于共有账户的申请及审批程序跟境外银行所采的程序大体一致。
开设共管账户的申请人可以为法人或自然人，而账户的最终开设需要满足以下的条件：
a．签订共管协议，并提交开户行审批。
b．提交开户申请表以及根据开户行的要求提交其他相关文件。
开设共管账户时，除了上述的相关协议及资料需要备齐外，还需要小心区分托管账户与共管账户。那些认为托管账户跟共管账户是可以相互替换的想法是错误的。具体来说，在托管关系（Trust and Retention Arrangement）中，银行是被指定为托管人（Trustee）。而在共管关系（Escrow Arrangement）中，银行仅仅处于代理人（Agent）的地位。
3、关于共管协议（Escrow Agreement）
共管协议是关于，将一定数量的资金或有价证券存入特定共管账户，并以此账户的帐内资金来偿还及支付相关的款项（如未清还款项）的协议。共管协议通常表现为一个三方协议，这三方分别银行，存款人及受益人（当协议条件满足时，一定额度的资金将由共管账户转给
收益人）。一般来说，共管协议都会详细列明一些的时间表，如存款人需在约定时间前将资金注入共管账户，及收益人在约定期间内提供材料以便从该账户中支取款项等等。
在一些共管关系的实际操作中，银行的职责可以简单的归纳为：1、开立共管账户并将存款人提供的资金注入该账户；2、当协议中约定的放款条件得到满足时，向收益人放款；3、当收益人没有履行或违反了相关协议条款，将帐内资金反还给存款人。
在大型项目融资的操作中，共管协议具体内容则相对烦细。例如在BOT项目中，由于共管账户起着十分重要的保证作用，共管协议的签订也尤显重要。
ESCROW AGREEMENT
This Escrow Agreement (the “Agreement”) made and executed this _____ day of ____________ 2015 , at , by and between, and among:
XXXXXXXXXXXX,corporation organized and existing under the
laws of ,
hereinafter referred to as the “CONTRACTOR”;
XXXXXXXXXXXXXXXXXX , a company incorporate under the
laws of XXXXXXXXwith its legal address at:
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX,
hereinfafter referred to as the “PURCHASER”
Hereinafter collectively called the “Contracting Parties”;
- and -
BANK OF XXXXX, com mercial banking corporation duly organized
and existing under and by virtue of the laws of XXXXX and authorized
to perform trust and other fiduciary businesses and functions under
such laws, with principal office at xxxxxxxxxxxxxxxx, represented
herewith by its Title, Name, hereinafter referred to as the “BANK”
and/or “ESCROW AGENT”;
WITNESSETH: That –
WHEREAS , the Contracting Parties entered into a Contract for Supplying XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX, 2015. (hereinafter called “the Contract”);
WHEREAS, pursuant to the said Contract, the parties agree to maintain an ESCROW ACCOUNT with a reputable bank in the XXXXX which account the installment payments for the contract price shall be deposited by the PURCHASER for remittance to the CONTRACTOR by the ESCROW AGENT in accordance with the schedule and manner provided herein below;
WHEREAS, the Contracting Parties have appointed BANK OF XXXXXXXX as the ESCROW AGENT to open and maintain the ESCROW ACCOUNT required under the Contract, which appointment was accepted by the ESCROW AGENT under the terms and conditions set forth below;
NOW, THEREFORE, for and in consideration of the foregoing premises and of the mutual covenants and stipulations herein contained, the Parties have agreed as follows:
Section 1. Appointment of Escrow Agent. –The Contracting Parties hereby appoint the BANK as the ESCROW AGENT, and the BANK hereby accepts its appointment, with the duties and responsibilities stipulated hereunder.
Section 2. Beneficiaries and Purpose of the Account. –The Escrow Account opened and maintained pursuant to this Agreement shall be used for the purpose of holding all installment payments to be made by the PURCHASER required under the Contract, which shall subsequently be remitted to a designated account of the CONTRACTOR in the manner and in accordance with the schedule provided herein below.
Section 3. Establishment of Escrow Accounts– Two escrow accounts shall be opened with the BANK, one escrow account (hereafter refer to as the Operational Escrow Account) is for collecting the operational cash flow from the