A Legal Study On Financial Leasing

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.