中国融资租赁法律问题研究

【作者】 刘燕；

【导师】 姜玉梅；

【作者基本信息】 西南财经大学 ， 经济法学， 2003， 硕士

【摘要】 融资租赁作为金融创新领域的一种新型的交易方式，目前在全球发展势头迅猛。 融资租赁业已成为金融服务和流通领域里的重要行业。作为一种独立的交易方式，融资租赁在很多方面都突破了传统法律关系，给立法、司法带来了许多新问题。基于此，本文在查阅大量国内外有关文献的基础上，力图运用理论与实践相联系的方法，通过对国外租赁业法律制度的比较与剖析，立足中国实践，对现行中国融资租赁法律进行研究与探讨，为完善我国的融资租赁立法，促进我国融资租赁业的发展做一点小小的努力。全文共五章。第一章作者从融资租赁的功能、发展样态、中国融资租赁的发展及立法现状三个角度，论述了对融资租赁进行法律研究的必要性。首先，从融资租赁的经济功能上看，立法者认识的欠缺会影响其功能的正常发挥；其次，从融资租赁自身的发展样态来看，法律制度应适应其发展做出相应的调整；再次，从我国融资租赁业的发展与立法概况来看，对融资租赁法律制度进行研究有现实紧迫性。通过这三方面的分析，文章因此得出结论，无论是从融资租赁自身的经济发展需要还是从我国立法实践需要来看，都有对其进行法律研究的必要性。第二章是融资租赁的法律界定，文章试图从融资租赁的基本问题出发，对什么是融资租赁，融资租赁的法律性质进行一个详细、客观的分析，以解决对融资租赁的基本定位和了解。本章共分三节。第一节是融资租赁的基本概念与法律特征。研究融资租赁首先应深入了解融资租赁的定义，只有在对融资租赁的基本概念进行界定的前提下，才能把与融资租赁相关的其他问题论述清楚。而对什么是融资租赁，世界各国由于租赁业发展过程不同，各国法律制度、会计制度也不同，一直以来，对融资租赁的定义存在一定的分歧。基于此，本文通过引述金融业务发达的美英各国及国际统一私法协会对融资租赁的定义，从而了解到虽然各国没有一个通认的严格定义，但对融资租赁含义的理解大体一致。其法律特征应包括四个方面：1、承租人自行选择并确定租赁物，租赁物的购买不依靠出租人的技能和判断。2、租赁期间覆盖租赁物使用周期的实质部分。3、融资租赁合同具有全额清偿性与不可解除性。4、租赁物的瑕疵担保责任由供货商承担，风险损失责任由承租人承担。此外，作者还针对融资租赁特征有分歧的两个焦点即租赁期满后承租人的留购选择权和三方当事人提出了自己的见解。认为留购选择权不应该成为判定融资租赁的一个标准；而三方当事人只是典型融资租赁的特征，简单的以三方当事人作为融资租赁的特征有以偏概全之嫌。<WP=3>本章第二节是讨论融资租赁的法律性质。融资租赁涉及融资，又涉及租赁，对于这种新型的交易形式，由于各国的法律传统、发展程度以及对融资租赁的认识不同，国际上对融资租赁关系性质的认定也缺乏统一认识。因此，对融资租赁的法律性质存在多种观点：1、特殊租赁说。该说认为融资租赁虽然从交易形式到内容上都与租赁有很大不同，但在本质上却都是相同的，都属于寄托法的范畴，认为融资租赁就是传统的典型租赁。2、分期付款买卖说。该说认为融资租赁并不是真正意义上的租赁，其实质是借租赁的形式所为的一种附条件买卖。因此，可使买卖法适用于融资租赁关系。3、货币借贷说。该说认为融资租赁交易着眼于融资租赁具有融资的经济实质，认为融资租赁名义上是一种租赁，实质上是一种融资交易。融资租赁就给予对方当事人的信贷行为这一点而言，融资租赁与货币借贷并无差异。4、动产担保交易说。该说认为融资租赁只在大陆法系国家才发生“其法律性质如何”之争论，在美国则无此问题。美国作为融资租赁的发源国，在融资、担保法制史上，“租赁”作为动产担保交易制度的一种，具有悠久的历史，美国现行统一商法更是废除了各种动产担保交易在形式、名称上的区别，明文规定租赁的意图作为担保之用，契约所创设的担保利益包括意图供担保的租赁，因此把融资租赁的法律性质定为动产担保交易不成问题。5、独立交易说。该说认为融资租赁是根据市场需要而在传统的各种交易，特别是租赁基础上发展起来的一种新型的独立交易方式。融资租赁契约和现在各种典型契约相比较均有相异之处，因此，它不能归类于任何一种典型契约。应根据融资性租赁所具有的基本特征，承认其是一种独立的交易方式。本节在分析了以上各种学说的利弊后得出自己的观点认为独立交易说更能实际的概括融资租赁交易的本质，这样的界定避免了片面的将融资租赁归入某一类既存法律关系而破坏了融资租赁作为一种独立交易制度的整体性。因此赞同独立交易说。为了让本文的研究更有针对性，在本章第三节，作者专门对本文法律研究范围进行了明确的界定。融资租赁法律制度是一个广泛的含义，但受习惯思维的影响，在我国法学界通常对融资租赁法律制度的理解往往是狭义的，通常是指调整融资租赁当事人之间合同关系的法律，即融资租赁合同法。但是对融资租赁的研究不光涉及到私法范畴的法律关系，也涉及到公法范畴的法律关系，因此，在本节中，分别从私法与公法两个角度进行了界定，本文在私法范畴的研究主要是针对融资租赁合同法律关系；对公法问题，从广义上?更多还原

【Abstract】 As a new transaction, financial leasing grows rapidly in the area of the finance at present. Finance lease industry has become an important industry in the financial service and circulating realm. As a novel independent type of transaction, financial leasing has outgrown its relationships with its original transactions in many aspects, and has manifested it sown legal features and brought many new problems of legislation and judicatory. On such basis, with the extensive documentary review of the updated material, the author will discuss finance lease laws in China based on the analyses of the development of the foreign leasing industry in order to contribute to the perfection of legislation and development of financial leasing industry in our country.The thesis is composed of five chapters. In the chapter One, the author especially analyses the necessity of legal system research from three aspects. Firstly, lawmakers misunderstand the function of finance leasing, so it can’t exert its economic function. Secondly, the development of financial leasing will bring all kinds of complicated legal problems, so lawmakers should tune up law incessantly. Thirdly, according to the legislative reality in China, it so necessary to carry out researches on the legislative problems.Chapter Two defines financial leasing and expounds the definition, and legal nature and presents domestic laws of several countries on financial leasing in order to solve the exact definition and understanding. For what is financial leasing, there are so many different explanations because each country has its own legal tradition and actual conditions. Firstly, the author introduces several kinds of definitions including the definitions of The United States, England and Unidroit, From that, we know that all countries has reached common ground in several aspects, although there are so many differences.<WP=7>The legal characteristic includes four aspects: 1.Lessee chooses leasehold by himself independent of lessor. 2. Lease period almost is the same as equipment’s lifecycle. 3.Financial leasing contract can’t be relieved and all rental should be paid even if lessee don’t use leasehold before the period of lease finished . 4.the duty of the leasehold’s defect guarantee should ascribe bargainor while the duty of the risk loss ascribes the lessee. After that, the thesis discusses two major divergent focuses about its characteristic and makes clear view.In the chapter Two, one of the most important problems is legal nature of financial leasing. On the whole, there are five kinds of views, which explain the legal nature of financial leasing from different aspects. On the basis of analyzing, the author thinks the theory of Independent transaction is most reasonable. The theory avoids considering that the holistic nature of financial leasing is spoiled because it is regarded as one of the existing legal relations.In the chapter Three, the thesis discusses the main content about legal system of leasing from the perspective of private law. The main legal problem about financial leasing contract lies in the private law realm. Financial leasing contract is so special, which is different from traditional leasing and has its own characteristics. So the thesis introduces its two characteristics. Because government attaches importance to the function of legal system and take the cognizance that law can offer a good safeguard to financial leasing, financial leasing has developed so rapidly and has spread to a number of developed countries. So in the second section, the author chooses the Unite State as a representative country. UCC Article 2A is the most important law that tunes up the legal relations of financial leasing. We should follow the example of UCC.In Chapter Four, the main topic is about the problem of the public law. Which actually should include administrative law, tax code, accounting law that support financial leasing, but the author only discusses the<WP=8>administrative law touching upon three problems, inc更多还原