融资租赁又称金融租赁,最早起源于二战后的美国。1952May,H·叙恩菲尔德开设了世界上第一家采用融资租赁方式进行设备租赁业务的企业,即美国租赁公司(后改名为美国国际租赁公司)。此后这种类型的企业在世界各国蓬勃发展,并在上世纪80年代初传入我国。
其运作的具体方式是出租方根据承租方的
Require
出资购买承租方选择的机械装备、交通工具和通讯工具等设备,同时与承租方订立租赁合同,Leasing purchased equipment to lessees,租赁期满后按合同规定处置设备的交易行为。
国际会计准则委员会1982年9月颁布的《国际会计准则第17号——租赁会计》对融资租赁作了如下的定义:“融资租赁是指出租人在实质上将属于资产所有权上的一切风险和报酬转移给承租人的一种租赁。
”融资租赁,又称金融租赁或财务租赁,是指出租人根据承租人对供货人和租赁标的物的选择,The lessor purchases the leased object from the supplier,然后租给承租人使用。
它的具体内容是指出租人根据承租人对租赁物件的特定
Require
and choice of suppliers,Contribute money to purchase leased items from suppliers,and rented to the lessee for use,The lessee pays rent to the lessor in installments,During the lease period, the ownership of the leased object belongs to the lessor.,The lessee has the right to use the leased property。
Expiration of lease,租金支付完毕并且承租人根据融资租赁合同的规定履行完全.外商投资融资租赁公司
Application conditions
one、Newly established foreign-invested financial leasing companies
Require
:1、The registered capital of a foreign-invested financial leasing company shall not be less than US$10 million.,Registered capital is paid-in monetary capital;中外合资者外方的的出资比例不得低于注册资本的20%(目前政策倾向于扶持注册资本1亿人民币以上的融资租赁公司。
)2、Have appropriate financial、trading、law、Accounting professionals,Senior managers should have no less than three years of experience in the financial leasing industry。3.Audit reports of foreign and domestic companies in the most recent year。4.Resumes and proof of employment of professionals。For details, please consult Shenzhen Hong Kong Xintong-。
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