我国自贸区融资租赁法律问题研究

发布时间：2018-07-18 08:08

【摘要】：融资租赁成为中国自贸区建设中的发展亮点,四大自贸区的总体方案分别对融资租赁进行了一系列的政策突破,如降低准入门槛、放宽经营范围、税收优惠政策等。尽管短期内能够刺激区内融资租赁的发展,但区内的创新举措未能真正改变融资租赁的立法格局。目前我国自贸区融资租赁仍然存在如下问题:如监管标准不一导致各类公司发展不平衡;信用环境差以致违约纠纷频繁;立法层次低,相关的配套制度不够完善。这些问题严重阻碍了融资租赁的发展,也与自贸区“投资便利化”、“贸易自由化”、“安全公平透明的市场”的定位不相符合。基于此,本文梳理了我国自贸区融资租赁的相关法律和政策,探究了自贸区融资租赁发展的现状及原因。在借鉴国外融资租赁发展的经验基础上,对自贸区融资租赁法律制度的完善与创新提出自己的建议。本文的内容主要分为以下几个部分:第一章是绪论。介绍了本文的研究背景和意义、文献综述、研究方法。第二章是自贸区融资租赁的概述,界定“自贸区”和“融资租赁”的概念,阐述了自贸区发展融资租赁具有促进技术和产业升级,支持中小企业发展,促进对外贸易的现实意义,并指出自贸区融资租赁面临制度创新不足、三类公司发展不平衡、信用环境差等问题。第三章是自贸区融资租赁发展存在的法律问题。梳理了我国有关自贸区融资租赁的法律规范,发现自贸区融资租赁发展存在立法层级较低、监管标准不一、融资租赁公示制度和信用机制缺失等问题,而这些问题正是我国自贸区融资租赁发展的障碍所在。第四章是国外融资租赁的发展经验与启示。介绍了美国、德国、日本三个国家的融资租赁行业发展的成熟经验,总结提炼出其对我国自贸区融资租赁的发展的有益的启示。第五章是自贸区融资租赁的法律制度创新。针对第三章自贸区融资租赁发展中存在的法律问题,结合国外融资租赁发展的立法经验,提出在自贸区取消融资租赁市场准入;统一行业监管规则;建立融资租赁信用保险、登记公示和信用评级系统等配套制度;提高自贸区融资租赁的立法层次等建议。
[Abstract]:Finance lease has become a bright spot in the construction of China's free trade zone. The overall scheme of the four free trade zones has made a series of policy breakthroughs on financial leasing, such as lowering the threshold of entry, relaxing the scope of operation, and preferential tax policies. Although it can stimulate the development of financial leasing in the region in the short term, innovative measures in the region have not really changed the legislative pattern of financial leasing. At present, there are still the following problems in free trade zone finance leasing in China: different regulatory standards lead to unbalanced development of various companies; poor credit environment leads to frequent disputes of breach of contract; low legislative level; the relevant supporting system is not perfect. These problems seriously hinder the development of financial leasing and are inconsistent with the positioning of "investment facilitation", "trade liberalization" and "safe, fair and transparent market" in the FTA. Based on this, this paper combs the relevant laws and policies of the free trade area finance lease, and probes into the present situation and the reason of the free trade area finance lease development. Based on the experience of foreign countries, this paper puts forward some suggestions on the perfection and innovation of the legal system of financial leasing in FTAA. The content of this paper is divided into the following parts: the first chapter is an introduction. This paper introduces the research background and significance, literature review, research methods. The second chapter is an overview of FTAs, which defines the concepts of FTAs and FTAs, and expounds that FTAs can promote technological and industrial upgrading and support the development of small and medium-sized enterprises. The practical significance of promoting foreign trade is pointed out, and it is pointed out that the financial leasing in the FTAZ is faced with problems such as insufficient system innovation, unbalanced development of three kinds of companies, poor credit environment and so on. The third chapter is the legal problems existing in the development of free trade area finance lease. After combing the legal norms of financial leasing in FTAs, it is found that there are some problems in the development of FTAs, such as low legislative level, different regulatory standards, lack of publicity system and credit mechanism of FTAs, etc. These problems are the obstacles to the development of financial leasing in China's free trade zone. The fourth chapter is the development experience and enlightenment of foreign financial leasing. This paper introduces the mature experience of the development of financial leasing industry in America, Germany and Japan, and summarizes its beneficial enlightenment to the development of financial leasing in China's free trade area. The fifth chapter is the legal system innovation of free trade area finance lease. Aiming at the legal problems existing in the development of financial leasing in the FTAA, and combining with the legislative experience of the development of foreign financial leasing, the author proposes to cancel the market access of financial leasing in the FTAA, to unify the rules of industry supervision, and to establish the credit insurance for financial leasing. Some related systems, such as registration and credit rating system, and suggestions on raising the legislative level of free trade area financial leasing.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.282

【相似文献】