融资租赁中售后回租问题探讨

发布时间：2018-05-26 23:06

本文选题：售后回租 + 借贷关系　；参考：《苏州大学》2016年硕士论文

【摘要】：融资租赁是一种集贸易与信贷为一身,融资与融物为一体以两个合同、三方当事人为基础的新兴综合性交易,于20世纪50年代出现在美国,因其对国家经济的发展和资本形成的促进以及科技设备的更新贡献至大,所以发展极为迅速。在20世纪80年代传入我国至今,虽经历波折但仍获得了巨大的发展。2014年的2月24日,最高院发布的有关融资租赁的司法解释首次认可了承租人与出卖人系一人的售后回租合同为融资租赁合同的属性,但由于当事人高度重合的特殊性使得其与抵押借款等存在较大相似性,仍需与借贷加以区分。同时我国立法尚未对融资租赁物的范围予以界定,既存的有关监管部门管理办法中对租赁物的规定也不尽相同,随着市场经济的快速发展,实践中出现了以特殊租赁物例如房产、交通道路、桥梁以及计算机软件等为标的物的售后回租合同,引发了关于其法律性质的争议。本文基于售后回租作为融资租赁的一种特殊方式所具有的合同主体重合、无租赁物的实际交付以及盘活承租人自有资产获得流通资金的特殊性,分析了其在经济体制改革、中小企业普遍融资难的当下所具有的独特优势。通过区分售后回租与借贷,以及分析特殊租赁物对其合同性质的影响,在符合融资与融物的基本性质的前提下探讨售后回租在促进社会实体经济发展中得到更广泛适用的可能。
[Abstract]:Finance lease is a kind of new comprehensive transaction which integrates trade and credit, financing and financial goods, which is based on two contracts and three parties. It appeared in the United States in the 1950s. Because of its great contribution to national economic development and capital formation and the renewal of scientific and technological equipment, it has developed very rapidly. Since it was introduced into China in the 1980s, although it has experienced twists and turns, it has made great progress. On February 24, 2014, The judicial interpretation of the financial lease issued by the Supreme Court has for the first time recognized the after-sale lease contract between the lessee and the seller as the attribute of the financial lease contract. However, due to the particularity of high coincidence between the parties and mortgage loans, they still need to be distinguished from loans. At the same time, China's legislation has not yet defined the scope of the financing lease, and the existing regulations of the relevant regulatory authorities on the lease are not the same. With the rapid development of the market economy, In practice, there is a dispute about the legal nature of special lease items such as real estate, traffic roads, bridges, computer software and so on. Based on the particularity of after-sale rent-return as a special way of financing lease, the coincidence of contract subject, the actual delivery of non-lease item and the activation of the lessee's own assets to obtain circulating funds, this paper analyzes its reform in the economic system. The small and medium-sized enterprise general financing difficulty present has the unique superiority. By distinguishing between after-sale lease and loan, and analyzing the influence of special lease on its contractual nature, this paper discusses the possibility of wider application of after-sale lease in promoting the development of social real economy on the premise of the basic nature of financing and financial property.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D923.6

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