【作者】 周媛媛；

【导师】 翟云岭；

【作者基本信息】 大连海事大学 ， 国际法学， 2004， 硕士

【摘要】 国际融资租赁是在现代租赁的基础之上发展起来的一种集融资与融物于一身的复合型交易，是国际市场上资金融通的重要手段和营销方式，也是发展中国家利用外资的一种很好的途径。随着世界经济的不断繁荣，国际融资租赁在世界经济市场中所占比例越来越高，对于国际融资租赁法律问题的研究也越来越为国际经济法学者所关注。 由于国际融资租赁涉及的当事人较多，法律关系相对复杂，加之各国法律规定及相关政策不同，导致国际融资租赁合同在履行过程中可能面对经济环境、贸易、税收、监管、破产、法律冲突等多重风险。如何对这些风险进行防范以确保交易安全、实现当事人的经济目的成为亟待解决的问题。 发达国家对于融资租赁的概念、性质、交易形式、当事人权利义务等都有较为详尽的法律规定，同时政府为了保证交易安全、促进融资租赁业务发展亦纷纷出台了相应的优惠政策及风险防范措施，这些都值得融资租赁发展相对落后的国家加以借鉴。 我国的融资租赁尚处于初步发展阶段，目前，国内尚无一部系统完整的旨在保障融资租赁各方当事人合法权益的《融资租赁法》，关于融资租赁法律关系的调整散见于《合同法》、最高人民法院《关于审理融资租赁合同纠纷案件若干问题的规定》等法律法规中，但这些规定还存在不尽合理之处。笔者建议在我国现有法律法规基础之上，借鉴发达国家的立法经验和《国际融资租赁公约》制定《融资租赁法》，以完善我国的立法体系。同时，参照已有的成熟经验，采取政府扶持政策，建立完善的风险防范体系，以推动我国融资租赁业健康、快速发展。更多还原

【Abstract】 As a multiple trade, International financial leasing is the result of the development of modern leasing. It is an important way to collect money on the international market as well as a good method for developing countries to attract foreign capitals. With the prosperity of the world economy, the study of international financial leasing has been paid more and more attention.Since there are many parties in it, the legal relationship of international financial leasing is complicated. Additionally, the national regulations are different form each other. Which lead to various kinds of ventures such as economic environment, revenue, supervision, bankruptcy, and so on during the transaction of international financial leasing. To keep away form these ventures is a urgent problem to solve.Developed countries have made particular regulations on financial leasing and in order to ensure the safety of the trade the governments have established relevant favorable policies and system of risk prevention. These advanced experiences should be used for reference by developing counties.Financial leasing of China is still at its beginning. There has not been a systematic Financial Leasing Law to adjust the rights and obligations of the contract parties. Regulations of financial leasing are scattered in many different laws and codes. But unfortunately, these regulations are not all reasonable. Herein the author of this article suggests that we should legislate a Financial Leasing Law by consulting the experiences of foreign legislation and the Unidrot Convention on International Financial Leasing. In addition, our government should take supporting policies and make an integrated risk prevention system to promote the development of financial leasing.更多还原