文档介绍：山西财经大学
硕士学位论文
我国融资租赁业法律问题研究
姓名:樊旭婷
申请学位级别:硕士
专业:经济法
指导教师:张旭娟
2007-03-28
摘要

融资租赁作为一种金融、贸易相结合的新型行业,经过半个多世纪的迅猛
发展,在发达国家已成为与信贷、证券并驾齐驱的三大金融工具之一。但由于
各国立法之间存在显著差异,法律冲突已经阻碍了世界融资租赁业的发展。
我国的融资租赁始于年,在改革开放初期得到飞速发展。融资租赁对
于经济的发展能起到积极的推动作用。对于国家来说,它不仅有利于其对产业
结构进行调整,还有利于控制投资规模;对于企业来说,融资租赁既有助于企
业引进先进设备,提高生产力,又能够调整企业资金和技术结构,加快适应市
场变化,提高资金利用率。同时,融资租赁还能帮助企业有效避免由于国家货
币政策调整给企业带来的影响,减少由于增加企业自有资金而造成的积累,从
而可以改善经营状况,获得更多的发展机会。
随着我国加入,资本市场将逐渐开放,我国的融资租赁业将必然面临来
自世界范围内的激烈竞争。由于种种原因,我国融资租赁业的发展远不能适应
市场经济发展的需要。阻碍我国融资租赁业发展的原因是多方面的,主要是由
于法律法规的缺失和监管的不力。对此,我国应采取积极措施,借鉴它国的成
功经验,完善我国的相关立法,包括完善金融租赁公司的有关问题。为此本文
拟就我国融资租赁业的法律问题进行分析,从解释融资租赁的法律性质入手,
比较各国融资租赁的立法与监管,并指出我国融资租赁业的现状和问题,以及
监管方面的问题,在此基础上,提出完善我国融资租赁业的对策。

【关键词】融资租赁融资租赁业融资租赁业监管金融租赁公司
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Abstract
Financial leasing, the new profession which the achievement is one
kind of finance, the trade unifies, passes through more than half centuries
swift and violent development, has e one of three big financial tools
in the developed country which with the credit, the negotiable securities
keeps pace with. But because it has the remarkable difference between
the various countries' legislation, the legal conflict has already hindered
the world financial leasing industry development.
Our country financial leasing began in 1981. It obtained the rapid
development in the reform and open policy initial period. Financial
leasing has the active and promotive function to the economic
development. As for the country, it is not only advantageous to the
adjustment to the industrial structure, but also advantageous to the
control investment scale; As for the enterprise that, financial leasing
both can help introduce the advanced equipment to the enterprise,
enhances the productive forces, and can adjust the enterprise fund and
the technical structure, adapts the market shift quickly, raises the fund
utilization ratio. At the same time, financial leasing also can help the
enterprise to