论国际融资租赁及其风险防范-国际法学专业论文.docxVIP

摘 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。 关键词：融资租赁 国际融资租赁风险防范 ABSTRACTAs ABSTRACT As multiple trade，International financial leasing is the result of the development of modem leasing．It is important way collect money the international market well good method for developing countries foreign capitals．With the prosperity of the world economy，the study of international financial leasing has been paid more and more attention． Since there many parties in it，the legal relationship of intemational financial leasing is complicated．Additionally,the national regulations different form each othen Which lcad various kinds of ventures such as economic environment，revenue， supervision，bankruptcy,and during the transaction of intemational financial leasing．To keep away form these ventures is urgent problem to solve． Developed countries have made particular regulations financial leasing and in order to the safety of the trade the govemmen_【s 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 been systematic Financial Leasing Law adjust the rights and obligations of the contract parties． Regulations of financiM leasing scattered in many different laws and codes．But unfortunately,these regulations all reasonable．Herein t