【作者】 张旭东；

【导师】 丁文英；

【作者基本信息】 内蒙古大学 ， 民商法学， 2004， 硕士

【摘要】 融资租赁是金融领域的一个新生事物，它的产生和发展是战后金融资本与产业资本迅速结合并扩张的产物，是国际市场竞争日益激烈的结果。融资租赁这种新型交易有其独特的法律关系，在很多方面都突破了传统法律关系，给立法和司法带来了许多新问题。基于此，根据国内融资租赁的立法现状，考察国外立法的实践，在《国际融资租赁公约》和WTO规则的框架内，对现行我国的融资租赁法律进行研究和探讨，以期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出一点贡献。本文通过理论联系实际，主要采用历史的、经济的、比较的分析方法，从四个方面对融资租赁的法律问题进行了研究和探讨。 第一部分，研究融资租赁立法的法理基础，分析了国内外融资租赁产生和发展的历史背景，指出融资租赁是金融创新的结果，它突破了传统民商法理论，形成了一种新的特殊的法律关系。 第二部分，对融资租赁的法律性质和融资租赁交易中融资租赁合同的法律问题进行了深入的研究、探讨，为我国融资租赁法律制度的完善提供立法依据。 第三部分，本部分着重采用比较分析的方法，对《国际融资租赁公约》、外国各主要国家融资租赁立法和我国融资租赁立法情况进行比较研究，力图在全面掌握融资租赁立法的现状及发展动态的基础上，吸纳国际上先进的立法经验，为我国融资租赁法律制度的完善提供建议；同时，我国还应加强与国际融资租赁有关的国际法律合作，逐步实现与国外法律制度的接轨。 第四部分，通过对国际上融资租赁监管理论及实践的考察和对我国融资租赁监管立法中存在的问题的分析研究，提出了完善我国融资租赁业监管制度的建议。 最后在文章的结束语中，提出在完善融资租赁法律制度时，还应当制定优惠政策，从税收和会计方面对融资租赁进行扶持;只有这样，才可以说构建起了融资租赁发展所需要的完备的法律环境。更多还原

【Abstract】 As a new transaction in the area of the finance, financial leasing is not only a derivative of the combination of financial capital and asset capital but also a result of the increasing strenuous competitive international market economic. 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. Owing to this, referring to foreign legislative practice, the thesis studies Chinese financial leasing legislation based within the framework of WTO and "the Treaty on International Financial Leasing" in order to contribute to the perfection of legislation and development of financial leasing industry in our country. Beginning from the contaction of the theory and the practice, the thesis studies Chinese financial leasing legislation from four aspect by using hostoricaK economic and comparative analysis method.In the part One, the author Studies the legal basis , analyzes the derivation and development background of financial leasing legislation, and points out that financial leasing is a result of financial innovation and that financial leasing breaks through some traditional concepts of civil law.In the part two, the author Studies the character of financial leasing and the problem of financial leasing contract in order to contribute to the perfection of legislation and development of financial leasing industry in our country.In the part three,by using comparative analysis method, the author explores the practice of foreign financial leasing legislation, studies " The Treaty On International Financial Leasing" and Chinese financial leasing legislation, triesto wholly grasp the existing state and current development, learns international advanced legislation experiences, and perfects Chinese financial leasing legislation. At the same time, china should take part in the formulation of a convention on International Financial Leasing in cooperation with other countries and international organizations as well.In the part four, the author bring forward some advice that perfect financial leasing legislation in china by analysising the theory and practice of foreign financial leasing legislation and reviewing the question of Chinese financial leasing legislation.In the epilog, the author point out that it needs support of policy in tax code and accounting rule If conceiving a perfect financial leasing law.更多还原