【摘要】：融資租賃成為中國自貿(mào)區(qū)建設(shè)中的發(fā)展亮點(diǎn),四大自貿(mào)區(qū)的總體方案分別對融資租賃進(jìn)行了一系列的政策突破,如降低準(zhǔn)入門檻、放寬經(jīng)營范圍、稅收優(yōu)惠政策等。盡管短期內(nèi)能夠刺激區(qū)內(nèi)融資租賃的發(fā)展,但區(qū)內(nèi)的創(chuàng)新舉措未能真正改變?nèi)谫Y租賃的立法格局。目前我國自貿(mào)區(qū)融資租賃仍然存在如下問題:如監(jiān)管標(biāo)準(zhǔn)不一導(dǎo)致各類公司發(fā)展不平衡;信用環(huán)境差以致違約糾紛頻繁;立法層次低,相關(guān)的配套制度不夠完善。這些問題嚴(yán)重阻礙了融資租賃的發(fā)展,也與自貿(mào)區(qū)“投資便利化”、“貿(mào)易自由化”、“安全公平透明的市場”的定位不相符合�；诖�,本文梳理了我國自貿(mào)區(qū)融資租賃的相關(guān)法律和政策,探究了自貿(mào)區(qū)融資租賃發(fā)展的現(xiàn)狀及原因。在借鑒國外融資租賃發(fā)展的經(jīng)驗(yàn)基礎(chǔ)上,對自貿(mào)區(qū)融資租賃法律制度的完善與創(chuàng)新提出自己的建議。本文的內(nèi)容主要分為以下幾個部分:第一章是緒論。介紹了本文的研究背景和意義、文獻(xiàn)綜述、研究方法。第二章是自貿(mào)區(qū)融資租賃的概述,界定“自貿(mào)區(qū)”和“融資租賃”的概念,闡述了自貿(mào)區(qū)發(fā)展融資租賃具有促進(jìn)技術(shù)和產(chǎn)業(yè)升級,支持中小企業(yè)發(fā)展,促進(jìn)對外貿(mào)易的現(xiàn)實(shí)意義,并指出自貿(mào)區(qū)融資租賃面臨制度創(chuàng)新不足、三類公司發(fā)展不平衡、信用環(huán)境差等問題。第三章是自貿(mào)區(qū)融資租賃發(fā)展存在的法律問題。梳理了我國有關(guān)自貿(mào)區(qū)融資租賃的法律規(guī)范,發(fā)現(xiàn)自貿(mào)區(qū)融資租賃發(fā)展存在立法層級較低、監(jiān)管標(biāo)準(zhǔn)不一、融資租賃公示制度和信用機(jī)制缺失等問題,而這些問題正是我國自貿(mào)區(qū)融資租賃發(fā)展的障礙所在。第四章是國外融資租賃的發(fā)展經(jīng)驗(yàn)與啟示。介紹了美國、德國、日本三個國家的融資租賃行業(yè)發(fā)展的成熟經(jīng)驗(yàn),總結(jié)提煉出其對我國自貿(mào)區(qū)融資租賃的發(fā)展的有益的啟示。第五章是自貿(mào)區(qū)融資租賃的法律制度創(chuàng)新。針對第三章自貿(mào)區(qū)融資租賃發(fā)展中存在的法律問題,結(jié)合國外融資租賃發(fā)展的立法經(jīng)驗(yàn),提出在自貿(mào)區(qū)取消融資租賃市場準(zhǔn)入;統(tǒng)一行業(yè)監(jiān)管規(guī)則;建立融資租賃信用保險(xiǎn)、登記公示和信用評級系統(tǒng)等配套制度;提高自貿(mào)區(qū)融資租賃的立法層次等建議。
[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.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：D922.282

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