国际融资租赁的法律问题研究-国际法学专业论文.docxVIP

AbstractIn Abstract In the beginning of the art i C1e，the concept of international financial leasing iS elaborated on the basiS ofl the analysiS of financial 1easing． In addi tion，the 1egal env ironment around international finaneial leasing iS briefly described．Then the author，0i1 the eriterion of respective character of concerning legal regulations，classifies the complicated iegal questions on international financial leasing into two different but complementary partS．One part representS legal questions on eivi l case， and the other part represents those ones regulated by economic law． Furthermore，the author，first，from the prospective of private law， explores the legal questions surrounding the international financial leasing contract and the interest-balance between either of the financial leasing contract parties and any related third party．Second，from the prospective of economiC 1aw，the issues on policies of supervision，tax and accounting are attached to great emphasis．Meanwhile，from the angle of international trade on service，the author alSO inquires into the basic pri nciples regulat i ng contracting members on market—access pol icies， which are serving as the spirit of special agreements of WTO on international financial service trade．Throughout the article the legal comparative method and economic analysis integrated with legal research are adopted-After the consideration on several limiting elements against the development of financial leasing industry of China，the author Duts forward the guiding ideology，steps and some detailed legal suggestions 0n how to set up legal system on financial leasing in China． Key words：international financial leasing；international financial leasing contract； private law question；economic law question；international trade on service II 月|J 月|J 吾 融资租赁是20世纪60年代世界余融创新潮流的产物，它是集融资与融物于 一体，兼有融资、投资、贸易、资产管理等功能，它对经济发展发挥的特殊作用 受到不少国家政府的普遍重视。租赁业对国民经济发展的促进作用主要表现在： 促进投资，融入外资引进先进设备，促使