论国际融资租凭及其风险防范
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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。
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.
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。
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.
引文
1．凌宗诠、王孝平、沈鹤良：《金融租赁理论与实践》，立信会计出版社1998年版
2．崔永美(韩)、朴明根：《现代信托典当与租赁论》，东北财经大学出版社1996年版
3．欧阳卫民主编：《中国会融租赁业的现状和出路》，中国金融出版社2000年版
4．刘敬东著：《国际融资租赁交易中的法律问题》，中国人民公安大学出版社，2002年2月版
5．《韩国设备租赁产业育成法施行令》第6条
6．程卫东著：《国际融资租赁法律问题研究》，法律出版社，2002年6月版
7．《国际融资租赁公约》(裘企阳译)
8．[美]迈克尔·D·贝勒斯：《法律的原则——一个规范的分析》，张文显等译，中国大百科全书出版社1996年版
9．[德]拉德布鲁赫：《法学导论》，米健、朱林等译，中国大百科全书出版社1997年版
10．佟强：《关于融资性租赁问题的理论探讨》载《中外法学》1999年2月
11．裘企阳著：《融资租赁理论探讨与实物操作》，中国财政经济出版社，2001年11月版
12．王泽鉴：《附条件买卖买受人之期待权》，载《民法学说与判例研究》(第一册)
13．《国际会计准则——17》第五条(裘企阳译)
14．[同]西川知雄著：《国际租赁契约指南》，同本有斐阁，1985年1月版
15．李国安著：《国际融资租赁法律问题研究》，载陈安主编：《国际经济法论丛》(第1卷)，法律出版社1999年版
16．司玉琢等编著：《新编海商法学》，大连海事大学出版社1999年版第77页
17．李林、罗成翼：《保障融资租赁业发展的法律对策》，载《南华大学学报(社会科学版)》2001年9月
18．徐飞著：《创新融资租赁“新”在哪里》，资料来源http://www.chinaleasing.org
19．田玲、田华著：《会融租赁理论与实务》，武汉大学出版社1998年版
20．蒋振声、周英章：《中外融资租赁的比较研究——兼论对中国的启示》，资资来源http://www.chinaleasing.org
21．陆小斌：《美金融监管面临新挑战》，载《金融时报》2000年9月14日第4版。
22. FASB Statement No. 13, Juan. 1, 1982
23. Robert Burgess, Corporate Finance Law (London:Sweet & Maxwell, 1985)
24. SSAP21(1984), Accounting for Leases and Hire Purchase Contracts, para. 15.
25. Coopers & Lybrand, Leasing in the European Union (2nd Edition), (Coopers & Lybrand Europe, Brussels 1997)
26. Law NO.66-445, July 2, 1966.
27. Leaseurope & Arther Andersen, Leasing in Furope (McGraw-Hill, London,1992)
28. IAS No. 17
29. Leaseurope Annual Report 1997
30. Unidroit Secretary, Study LIX-Doc. 48, in UNIDROIT, Diplomatic conference for the Adoption of the Draft UNIDROIT Conventions on International Factoring and International Financial Leasing: Acts and Proceedings, Volume I, Rome, 1992.
31. Sudhir P. Amembal and Gi]yeart: Emerging Lease Markets-The Evolution and a Model. 来源自Http//www.Internationalleasing.com
32. LIX Doc. 48, para. 63
33. UCC (1987), 2A-103(h)
34. John N. Adams, Commercial Hiring and Leasing (Butterworths, London, 1989)
35. Philip R Wood, Title Finance, Derivatives, Securitisations, Set-off and Netting (1995)
36. SSAP21(1984), Accounting for Leases and Hire Purchase Contracts, p.15
37. Jorge Soley Sans, Statement on Lease accounting by Leaseurope, in
Leasing in Europe (McGraw-Hill, London), p. Ⅺ.
38. Sudhir P Amembal: 《International leasing: the complete Guide》 Volume one, p. 33. Amembal & Associates, U.S.A. 2000.
39. Bankruptcy Act 1914 (England), §38(2)(c).
40. Bankruptcy Code 1978,§ 365
41. David G. Epstein & Steve H. Nickles, Debt: Bankruptcy, Article 9 and Related Laws (West Publishing Co., Egan Minn. 1994)
42. U. S. Code Cong. & Admin. News 1978
43. Overstone Ltd. V. Shipway, [1962] 1 WlR 117; Bridgev. Campbell Discount Co. Ltd. [1962] AC 600, HL
44. Per. Harman J. in Stocks v. Costain Property Investments, [1983] 1 W. LR 907
45. John N. Adams, Commercial Hiring and Leasing (London, Butterworths, 1989)
46. Goody, Two Ancient Brocards, Paper delivered to International Congress of Historical Studies, London, 1913.
47. Vaudeville Electric Cinema Ltd. V. Muriser, [1923] 2Ch.
48. Sudhir P Amembal: 《International leasing: the complete Guide》 Volume one, Amembal & Associates, U.S.A. 2000.
2．崔永美(韩)、朴明根：《现代信托典当与租赁论》，东北财经大学出版社1996年版
3．欧阳卫民主编：《中国会融租赁业的现状和出路》，中国金融出版社2000年版
4．刘敬东著：《国际融资租赁交易中的法律问题》，中国人民公安大学出版社，2002年2月版
5．《韩国设备租赁产业育成法施行令》第6条
6．程卫东著：《国际融资租赁法律问题研究》，法律出版社，2002年6月版
7．《国际融资租赁公约》(裘企阳译)
8．[美]迈克尔·D·贝勒斯：《法律的原则——一个规范的分析》，张文显等译，中国大百科全书出版社1996年版
9．[德]拉德布鲁赫：《法学导论》，米健、朱林等译，中国大百科全书出版社1997年版
10．佟强：《关于融资性租赁问题的理论探讨》载《中外法学》1999年2月
11．裘企阳著：《融资租赁理论探讨与实物操作》，中国财政经济出版社，2001年11月版
12．王泽鉴：《附条件买卖买受人之期待权》，载《民法学说与判例研究》(第一册)
13．《国际会计准则——17》第五条(裘企阳译)
14．[同]西川知雄著：《国际租赁契约指南》，同本有斐阁，1985年1月版
15．李国安著：《国际融资租赁法律问题研究》，载陈安主编：《国际经济法论丛》(第1卷)，法律出版社1999年版
16．司玉琢等编著：《新编海商法学》，大连海事大学出版社1999年版第77页
17．李林、罗成翼：《保障融资租赁业发展的法律对策》，载《南华大学学报(社会科学版)》2001年9月
18．徐飞著：《创新融资租赁“新”在哪里》，资料来源http://www.chinaleasing.org
19．田玲、田华著：《会融租赁理论与实务》，武汉大学出版社1998年版
20．蒋振声、周英章：《中外融资租赁的比较研究——兼论对中国的启示》，资资来源http://www.chinaleasing.org
21．陆小斌：《美金融监管面临新挑战》，载《金融时报》2000年9月14日第4版。
22. FASB Statement No. 13, Juan. 1, 1982
23. Robert Burgess, Corporate Finance Law (London:Sweet & Maxwell, 1985)
24. SSAP21(1984), Accounting for Leases and Hire Purchase Contracts, para. 15.
25. Coopers & Lybrand, Leasing in the European Union (2nd Edition), (Coopers & Lybrand Europe, Brussels 1997)
26. Law NO.66-445, July 2, 1966.
27. Leaseurope & Arther Andersen, Leasing in Furope (McGraw-Hill, London,1992)
28. IAS No. 17
29. Leaseurope Annual Report 1997
30. Unidroit Secretary, Study LIX-Doc. 48, in UNIDROIT, Diplomatic conference for the Adoption of the Draft UNIDROIT Conventions on International Factoring and International Financial Leasing: Acts and Proceedings, Volume I, Rome, 1992.
31. Sudhir P. Amembal and Gi]yeart: Emerging Lease Markets-The Evolution and a Model. 来源自Http//www.Internationalleasing.com
32. LIX Doc. 48, para. 63
33. UCC (1987), 2A-103(h)
34. John N. Adams, Commercial Hiring and Leasing (Butterworths, London, 1989)
35. Philip R Wood, Title Finance, Derivatives, Securitisations, Set-off and Netting (1995)
36. SSAP21(1984), Accounting for Leases and Hire Purchase Contracts, p.15
37. Jorge Soley Sans, Statement on Lease accounting by Leaseurope, in
Leasing in Europe (McGraw-Hill, London), p. Ⅺ.
38. Sudhir P Amembal: 《International leasing: the complete Guide》 Volume one, p. 33. Amembal & Associates, U.S.A. 2000.
39. Bankruptcy Act 1914 (England), §38(2)(c).
40. Bankruptcy Code 1978,§ 365
41. David G. Epstein & Steve H. Nickles, Debt: Bankruptcy, Article 9 and Related Laws (West Publishing Co., Egan Minn. 1994)
42. U. S. Code Cong. & Admin. News 1978
43. Overstone Ltd. V. Shipway, [1962] 1 WlR 117; Bridgev. Campbell Discount Co. Ltd. [1962] AC 600, HL
44. Per. Harman J. in Stocks v. Costain Property Investments, [1983] 1 W. LR 907
45. John N. Adams, Commercial Hiring and Leasing (London, Butterworths, 1989)
46. Goody, Two Ancient Brocards, Paper delivered to International Congress of Historical Studies, London, 1913.
47. Vaudeville Electric Cinema Ltd. V. Muriser, [1923] 2Ch.
48. Sudhir P Amembal: 《International leasing: the complete Guide》 Volume one, Amembal & Associates, U.S.A. 2000.
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