| Since 1960s, the financial industry in western developed countries formed a reformative tendency which deeply affected the world's economy and finance, that is, financial innovation. Its background is to avoid the conflict between finantial altions and environment. Financial leasing is one of the important displays of finance in this global financial innovation trend. It is not only a derivative of the combination of financial capital and asset capital but also a result of the increasing strenuous competitive market economy. During the 40years since its existence, financial leasing showed an unprecedented development of 30% per year which made it become one of the most promising and potential new industries in the world by its special competitive advantages and important functions compared with traditional financial forms.Financial leading is the important symbol of modern leasing. Compared with other forms, its lessee can not only own the using right of certain equipment but also make it means for financing funds . The special trading nature and its corresponding legal relationship of financial leasing is the form of financial innovation, it breaks through some traditional concepts of civil law and will affect financial law greatly.Differences for the determination and legislative style choices of fi-nancial leasing happen because there are different recognition and legal environments.We have adopted financial leasing for over ten years, but our legal framework and relative legal systems are still incomplete , there are still some problems in our financial leasing legislation . Owing to this, referring to foreign legislative practice, this thesis studies Chinese financial leasing legislation within the framework of WTO and " the Treaty on International Financial leasing " in order to provide some suggestions and references for our financial leasing law construction.Beginning from the theoretical basis, I firstly discuss the legal basis and necessity of financial leasing legislation ; Then by using comparative analysis method,ltry to not only wholly grasp the existing state and current development and but also find the generality of the legislation of financial leasing and summarize some aspects of the framework . Then I discuss the functions and their relationship in theory. The most outstanding nature of this thesis is that I study financial leasing legislation within the framework of WTO and " the Treaty on International financial leasing "Then I put forward some advice on how to construct and perfect Chinese financial leasing legislation and legal systems on this basis . The whole thesis includes four parts:I . Study the legal basis , analyze the energence and development background of financial leasing legislation , point out financial leasing is not only a derivative of the combination and expansion of financial capitaland asset capital but also a result of financial innovation.II. Explore the practice of foreign financial leasing legislation , particularly study " The Treaty on International Financial Leasing " , and summarize some aspects which affect financial leasing legislation; Then tell the evolving process of financial leasing legislation . Confirming the great achievements made by some developed countries, I deeply analyze the successful experiences which can be adopted by use. Then I expound other relative systems such as accounting, taxation ,supervision and systems insurance and their relationship.III. Firstly, I find out some problems by analyzing the current states of Chinese financial leasing legislation ; Secondly , I analyze the influences which WTO regulations affect it ; At last , I point out the opportunities and challenges which China will that will face by studying some principles used in the financial leasing field . My purpose for doing this is to provide some useful suggestions for our financial leasing legislation.IV. Put forward some useful advice on the system construction , the legal pattern choices and the perfection of some relative legal systems... |
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