中小企业融资租赁法律制度初探

发布时间：2019-01-27 17:11

【摘要】： 中小企业是当今世界各国经济发展中的一个强势群体。中小企业是促进经济增长的重要力量,是保障就业的重要渠道,更是推动技术创新的先导力量。毫无疑问,中小企业已成为国民经济发展中不可或缺的重要组成部分。但同时中小企业却又是一个弱势群体。由于其自身的缺陷,中小企业不易得到金融机构的青睐,长期面临着融资难题。资金短缺成为制约其发展的瓶颈。国外发达国家为了解决中小企业的融资问题,采取了很多措施,其中颇具特色的便是融资租赁。作为兼具融资与融物性的新型融资方式,融资租赁的门槛低、期限长,恰好契合中小企业对融资方式的要求。虽然该方式在国外取得了很好的成效,但从我国来看效果并不是很理想。因此,探讨我国中小企业融资租赁发展过程中存在的问题及原因具有一定的现实意义。从目前的研究现状来看,我国专门针对中小企业融资租赁的研究还不是很多,学术成果数量有限。相关研究更多的是从经济学角度探讨融资租赁在中小企业融资过程中的优势,并以此论证融资租赁是适应中小企业融资特点的融资方式。少有学者从法学层面上,对中小企业融资租赁制度进行研究,更缺乏系统性的理论研究。研究中小企业融资租赁制度,不仅有助于解决中小企业燃眉之急,同时更加有助于推动我国融资租赁业健康、稳定地发展。有鉴于此,本文综合运用了实证分析及比较分析等方法,全面阐述了中小企业融资租赁制度,并在借鉴国外成熟立法经验的基础上,对我国中小企业融资租赁制度的完善提出了一些法律建言。全文分为四章,其中：第一章为中小企业融资租赁基础理论。该部分从对中小企业及融资租赁的界定入手,分析了中小企业融资的现状,揭示了中小企业融资租赁的可行性。第二章为发展中小企业融资租赁存在的问题。现阶段我国中小企业从事融资租赁过程中遇到的问题主要有两方面。一方面是由于融资租赁基础法律制度本身存在缺陷。另一方面是由于中小企业融资租赁扶持政策薄弱。第三章为中小企业融资租赁基本法律制度的构建。中小企业融资租赁的基本法律制度应当是以专门的融资租赁法为中心,以民法和商法为基础,以税收、会计、金融监管等经济法律为补充的完整的法律体系。第四章为中小企业融资租赁扶持制度的完善。主要考察了美国、英国、日本等国家对中小企业融资租赁的扶持政策,并在此基础上对完善我国中小企业融资租赁扶持制度提出了相应的对策,以此提供参考。
[Abstract]:Small and medium-sized enterprises are a strong group in the economic development of various countries in the world. Small and medium-sized enterprises are an important force to promote economic growth, an important channel to ensure employment, and a leading force to promote technological innovation. There is no doubt that small and medium-sized enterprises have become an indispensable part of national economic development. But at the same time, small and medium-sized enterprises are a weak group. Because of their own defects, SMEs are not easy to get the favor of financial institutions and face financing problems for a long time. The shortage of funds has become the bottleneck of its development. In order to solve the financing problem of small and medium-sized enterprises, foreign developed countries have taken many measures, among which financing lease is characteristic. As a new type of financing method with both financing and financial properties, the threshold of financial lease is low and the term is long, which is just in line with the requirements of SMEs for financing mode. Although this method has achieved good results in foreign countries, it is not very satisfactory in our country. Therefore, it is of practical significance to probe into the problems and reasons in the development of financial leasing in small and medium-sized enterprises in China. According to the current research situation, the research on financing lease for SMEs in China is not many, and the number of academic achievements is limited. Related research is more from the perspective of economics to explore the advantages of financial leasing in the financing process of small and medium-sized enterprises, and to demonstrate that financial leasing is suitable for the financing characteristics of small and medium-sized enterprises. Few scholars study the financial leasing system of small and medium-sized enterprises from the legal level, and lack of systematic theoretical research. The study of the financial leasing system of small and medium-sized enterprises is not only helpful to solve the urgent needs of SMEs, but also to promote the healthy and stable development of financing leasing industry in China. In view of this, this paper comprehensively uses the methods of empirical analysis and comparative analysis to expound the financing lease system of small and medium-sized enterprises, and on the basis of drawing lessons from the mature legislative experience of foreign countries, This paper puts forward some legal suggestions on the perfection of financing lease system of small and medium-sized enterprises in our country. The thesis is divided into four chapters: the first chapter is the basic theory of SMEs financial leasing. This part starts with the definition of SMEs and financial leasing, analyzes the present situation of SME financing, and reveals the feasibility of SME financing lease. The second chapter is the development of small and medium-sized financial leasing problems. There are two main problems in the process of financing leasing. On the one hand, there are defects in the basic legal system of financial leasing. On the other hand, the small and medium-sized enterprises financing lease support policy is weak. The third chapter is the construction of the basic legal system of small and medium-sized enterprises financing lease. The basic legal system of financial leasing for small and medium-sized enterprises should be a complete legal system with special financial leasing law as the center, civil law and commercial law as the basis, and economic laws such as taxation, accounting, financial supervision and so on. The fourth chapter is the improvement of financial leasing support system for small and medium-sized enterprises. This paper mainly investigates the supporting policies of the United States, Britain, Japan and other countries on the financing lease of small and medium-sized enterprises, and on this basis puts forward the corresponding countermeasures to improve the financial lease support system of China's small and medium-sized enterprises, thus providing a reference for reference.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D922.28

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