Study Of Sme Finance Lease Legal Issues

With the SMEs (small-and-medium-sized enterprises) in China playing an increasingly important role in the national economic growth, the rapid and healthy development of SMEs becomes a focus of attention of the government and society.However, due to various reasons, SMEs is in a difficult position in a market of fierce competition. The most prominent obstacle is the financing difficulties. And financing lease which plays an active role in international economic development is a good reference. Though, at present time, China is not optimistic about the development of finance leasing attributable to the economic, legal and social environment, great efforts have been made in the legislative respect to promote the development of financial leasing.The article includes six parts:The introduction discusses the purpose, the realistic significance and the method of my research.ChapterⅠelaborates on China's SME financing difficulties from the angle of legal science and my key argument of this chapter is that financial lease is the best solution to such difficulties.ChapterⅡanalyzes the legal issues of SME finance lease and with the comparison of the current international advanced legislation, reviews China's legislation of financial lease.ChapterⅢstates the core issue of financial leasing mode, namely, financial leasing contract and makes a detailed analysis on the special provisions and risk relief of the financial lease contract.ChapterⅣpoints out the shortcomings and insufficiencies of the legal system of financial leasing and puts forward legislative proposals to improve such legal system mainly from the angle of finance lease contracts, accounting, tax and financial supervision-- four pillars that support the financial lease system.The conclusion indicates the result of my research and the part which needs to be improved. This paper puts emphasis on the flaw and defect of our current financial lease system with the purpose of solving the financing difficulties of SMEs and poses legislative suggestions to improve such system by drawing on the international advanced legislation, hoping to promote the development of financial leasing system both theoretically and practically and to solve the financing difficulties of SMEs ultimately.