| With the development of financial lease, the legal disputes is increasing. There is not relevant laws and regulations to guid with part of the legal issues of the financial leasing contract. The thesis is about to discussing three legal disputes which are still exist in the practice after the supreme people’s court has released About The Financial Leasing Contract Dispute Cases For The Interpretation Of The Legal Issues, the scope of the subject matter, the registration system and the cognizance of the financial leasing contract. Referring to the scope of the subject matter of the financial leasing contracts, the law and academic does not give a clear definition. Firstly, the paper will discuss whether the real estate and the intellectual property rights can be the subject matter of financial leasing contract. Then, it will summarize the main characteristics of financial lease through the comparative analysis both at home and abroad. Finally, it will summarize the scope of the financial lease according to the characteristics and the role of the lease. There has not legal registration system in China about the financial leasing registration. The registration relys on the financial leasing public system of people’s bank of China credit reporting center and the financial leasing business management information system of Commerce Department. As the second part of the paper, it will introduce the problem about financing leasing registration system, and put forward how to build financial leasing registration system. The last part of the paper, with the empirical analysis method, it will sort and analyze the cases related to the financial leasing contract disputes from year 2012 to 2015 in China Net Written Judgment. Then it will analyze the differences between the financial leasing contract and the buying and selling contract, traditional lease contract, loan contract, and the mortgage contract. Finally, it will summarize the judging standards of the financial leasing legal retationship. |