【作者】 王冰；

【导师】 黄济生；

【作者基本信息】 华东师范大学 ， 世界经济， 2005， 博士

【副题名】兼论中国租赁业发展对策

【摘要】 以融资租赁为主要交易形式的现代租赁业,上世纪50年代发端于美国,随后扩展到欧洲、日本和世界其他国家。现代租赁对世界经济的发展起到巨大的作用,在世界发达国家以及许多发展中国家,每年设备租赁交易额一般占到设备总投资的15%左右,这一比例在美国更是高达30%。现代租赁已成为许多国家设备投资的重要融资渠道。经过二十多年的发展,我国的现代租赁业仍然处于较低的发展水平,目前,我国每年设备租赁额仅仅占到设备投资总额的1%左右。是什么原因导致我国租赁业发展的这种落后现状?国家是否应该鼓励我国现代租赁业的发展?要发展中国租赁业又该采取哪些有效对策?本文从租赁业的交易主体、交易客体、交易环境以及有关租赁的法规和政策等方面对中外租赁业的发展进行深入系统地比较,从而对上述问题进行探讨和回答。 作为金融业务创新的产物,现代租赁在租赁交易协议的形式下,不断衍生出融资、促销、资产管理、节税、报表调整等多种功能。现代租赁功能的多样性产生的一个主要难题就是对租赁业的分类问题,这个问题一直困扰着现代租赁业的理论研究和法律制订。因此,本文首先在第二章,分别从租赁分类的目的与标准等角度分析比较了民法(或商法)、会计准则、税法以及租赁业界对租赁业分类的异同点,给租赁业分类提供了较为清晰的分类结构。并在此基础上归纳出现代租赁业的定义:以融资为主要功能的、以设备为租赁对象的、以非个人用户为承租人的中长期租赁协议。包括会计准则所定义融资租赁交易和经营租赁交易,但实际上,融资租赁占主要部分。 本文第三章主要对世界现代租赁业比较发达的国家的租赁业发展进行比较,以期发现对我国租赁业发展有借鉴意义的国际经验。现代租赁业在世界各国的发展也是呈阶梯状的。一般认为租赁业发展有六个发展阶段,处于不同的发展阶段的国家,其租赁业的交易主体、交易客体以及交易形式都呈现不同特点。同时,本章还重点研究了韩国租赁业的发展经历,因为都是发展中国家,韩国租赁业的发展经验对我国租赁业发展具有宝贵的借鉴意义。比较国际上现代租赁业的发展经验,本文总结出现代租赁业对各国经济的积极贡献,分别是1)资本市场主要的融资工具2)促进投资3)有利于各国中小企业发展4)加速设备流通5)刺激金融创新。这也是美国、英国、日本、韩国等国家积极开展现代租赁业的重要原因。 通过对世界各国租赁业的比较,我们发现国际上关于融资租赁的法律界定存在较大差异,一是表现为各国之间的法律界定差异。经过研究发现,产生这种差异主要是由于两方面的原因,其一,国际上对融资租赁的法律性质认识不统一,一般分为五大学说,分别是1)分期付款买卖契约说2)租赁契约说3)货币借贷契约说4)动产担保交易说5)无名契约说。对不同学说的采用导致各国租赁立法的差异。其二,由于世界各国对现代租赁业特别是融资租赁业的功能认识不同,也产生各国对融资租赁法律界定的差异。关于融资租赁法律界定的差异另一个表现是,一个国家内部不同法律对融资租赁的界定也有差异。存在这种差异并不能说明融资租赁立法的不足,这种差异是由融资租赁的特性决定的,即融资租赁合同形式与实质可能会不同。由于一国各公法和私法对交易形式和交易实质的关注不同,必然导致不同法律对融资租赁界定的差异。 为了适应并推进世界租赁业的发展,世界上一些有影响的国际组织也在积极地从不同方面进行促进租赁业发展的国际协调,统一世界各国对融资租赁的认更多还原

【Abstract】 Lease industry, which is mainly characterized with finance lease, started from the U.S. in the 1950s, and then spread to Europe, Japan and other countries of the world. The lease industry plays an important role in the global economy .The average total transactions value in many countries amounts to 15 percent of total equipment investment in the countries. This proportion is even above 30 percent in America. Nowadays the lease industry has been an important financial recourse in the equipment investment section. The lease industry in China is still in a low level after 20-year-long development. The proportion of leases value in equipment investment is just about 1 percent. What are the reasons? Should the lease industry be encouraged in China? How to develop the Chinese lease industries? After an in-depth study on Chinese lease industry and a comparison with the foreign lease industries, this dissertation will answer the above questions.Under the form of leasing contract, leasing transactions have been generating many new functions such as financing, marketing, equipment management, balance sheet management and so on. One of main problem caused by lease’s multiple functions is classification. There also are many differences about lease classification among the public law, private law and lease industry because they classify lease from different aspects. The classification of lease usually confuses the study and legislation on lease. The dissertation clearly compares studies about lease classification among the civil code (or commercial law), accounting standard, tax law, and lease industrial. Based on this, the dissertation gives a definition used in the article. Lease is a long-term equipment transaction contact with a financial purpose with non-individual customer, which includes financial lease and operation lease.To find the international experience on lease development, we do some comparative study on lease industry in some countries where lease industry is well developed. Generally speaking, there are six development stages in world lease industries. The object of contract and the form of transaction will differ due to the different stages the countries are in. Same as China, Korea is also a developing country. So its experience is more valuable for us. We spend a lot effort to study the Korea lease industry. Why are lease industries developed so well in many countries? The reasons we find are the following: a main financial recourse, help for investment, aid for the development of small and mid-sized entities, speeding circulation of products, and help for finance innovation.We find that the legal definitions on financial lease are not unified worldwide. First, the legal definitions on financial lease are different in different countries. The differences come from different theories on lease which are:1)divided payment sales theory 2)lease contract theory 3)monetary loan contract theory 4)asset warranty transaction theory 5)nameless contract theory. Second, even in one country the definition of financial lease under different laws are not the same. This status does not mean low level of legislation. This is determined by the character of lease, that is, the nature of a lease transaction may be different from the form of the contract, but different laws have different a focus .For example, civil law focuses on the form of a contract while account law focuses on the nature of contract.In order to push the development of lease industry, many international organizations keep uniting the recognition of lease and coordinating the international affairs on lease. The International Association of Private Law issued the ’Unidroit Convention on International Financial.Leasing’ , which clearly separates thefinancial lease from operation lease and provides a reference on dealing with international conflict on lease. International Accounting Standards Committee keeps working to unify the account standards worldwide. Now many countries in the world have accepted it. The BASELL Ⅱ initially was issued to unify the regulation o更多还原