论国际融资租赁风险之法律规制

发布时间：2018-02-25 06:21

本文关键词： 国际融资租赁信用所有权出租人承租人　出处：《对外经济贸易大学》2005年硕士论文　论文类型：学位论文

【摘要】：如今,随着全球经济一体化进程的加快,出现了许多新的经济现象。这些新的经济现象的诞生和发展为国际法的发展与完善带来了新的动力,同时也因为法律的不完善而导致了许多风险的诞生。融资租赁法律关系是一种创新的法律关系,它突破了传统民商法关于所有权、担保、租赁等法律关系的概念,创设出一种全新的法律关系概念---信用所有权关系,正是由于这种特殊的所有权关系导致了融资租赁交易中的很多风险。国际融资租赁作为一种具有涉外因素的法律关系,内容更为复杂,在现有立法还不够完善的情况下,国际融资租赁交易的当事人往往面临着巨大的风险,因此无论从立法还是实际操作的角度,都应该对国际融资租赁交易的风险进行控制,这是探讨国际融资租赁法律问题的一项重要内容。本文第一章主要介绍了国际融资租赁的含义和特点,并着重分析了国际融资租赁风险产生的根源问题---信用所有权这种特殊的所有权形式,然后介绍了中国目前融资租赁发展的形势和存在的问题,并提出了国际融资租赁交易风险法律规制的必要性和重要性。本文结合了西方发达国家和国际公约所采取的措施,主要从保护出租人的角度出发,在第二大部分中详细论述了国际融资租赁交易中存在的风险,包括租赁物所有权、租赁物回收权、租赁破产风险、国际融资租赁中的税收风险和其他等风险,并提出了法律规制的措施。本文的第三大点主要介绍了我国目前的相关立法和正在酝酿起草的《中华人民共和国融资租赁法》对上述几项风险所采取的法律规制措施,并针对其不足之处提出了自己的立法建议。
[Abstract]:Today, with the acceleration of the process of global economic integration, many new economic phenomena have emerged. The birth and development of these new economic phenomena have given new impetus to the development and improvement of international law, At the same time, because of the imperfection of the law, it leads to the birth of many risks. The legal relationship of financial lease is a kind of innovative legal relationship, which breaks through the traditional concepts of the legal relationship of ownership, guarantee, lease and so on. The creation of a new concept of legal relationship-credit ownership relationship is precisely due to this special ownership relationship has led to a lot of risks in financial leasing transactions. International financial leasing as a legal relationship with foreign factors, The content is more complex, in the existing legislation is not perfect, the parties to international financial leasing transactions are often faced with huge risks, so whether from the legislative or practical point of view, Both should control the risks of international financial leasing transactions, which is an important content of discussing the legal issues of international financial leasing. The first chapter of this paper mainly introduces the meaning and characteristics of international financial leasing. This paper mainly analyzes the root problem of the risk of international financial leasing-credit ownership, which is a special form of ownership, and then introduces the current situation and existing problems of the development of financial leasing in China. It also puts forward the necessity and importance of the legal regulation of the risks of international financial leasing transactions. This paper combines the measures taken by western developed countries and international conventions, mainly from the point of view of protecting lessors. In the second part, the risks in the international financial leasing transaction are discussed in detail, including the ownership of the lease item, the right to recycle the lease item, the risk of lease bankruptcy, the tax risk in the international financial lease and other risks. The third major point of this paper mainly introduces the relevant legislation of our country and the legal regulation measures of the above-mentioned risks, which are in the process of drafting the PRC Financial Leasing Law. And put forward their own legislative suggestions in view of its shortcomings.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：D996

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