融资租赁合同法律问题研究

宁波大学硕士学位论文融资租赁合同法律问题研究姓名：徐显明申请学位级别：硕士专业：@指导教师：张炳生20070101I:::::IIIIIResearchontheLegalIssuesofFinancialLeasingContractAbstractFinancialleasingcontractisthemostimportantlegaldocumentwhichregulatesthefinancialleasingtrade.Beingabrand-newcontract,ithasmanifesteditsownlegalfeatureswhichhaseducedsomespeciallegalissuescomparedwiththetraditionalleasecontract.Duetotheinsufficiencyofresearchintothelegalissues,thelawofcontractofthePRCfailstocounterpoisetherightsandobligationsofthepartiesconcerned,andithindersthedevelopmentoffinancialleasingindustrytosomeextent.ThepaperdiscussessomerelevantspeciallegalissuessoastoprovidesuggestionsforconstitutingthefinancialleasinglawofthePRC.Thepaperismadeupofintroduction,bodycomposedofthreechaptersandconclusion.TheintroductionpartpointsoutthereasonwhyfinancialleasingindustryfailstoexperienceahealthydevelopmentinChinacouldbepartlyattributedtotheabsenceofrelevantlawsandregulations,andthenelaboratesontheimmatureaspectsofrelevanttheoreticalresearch.Chapterexpatiatesthefollowingpoints:financialleasingistheresultofthecombinationoffinancialcapitalandassetcapitalafterWorldWar;lawsandregulationshavecontributedtotherapiddevelopmentoffinancialleasing;definingthefinancialessenceoffinancialleasing;expoundingtheinnovationofthefinancialleasingcontract.Chapterredefinesfinancialleasingcontractwhichgoesthattheconceptshouldindicatetheessentialcharacteristicsoffinancialleasingandputintoonecontractframeworktheintricaterightsandobligationsofthreepartiesconcerned.Itproceedstoanalysethecreditownershipandeconomicownershipoftheleasedassetwhichistheavatarofcapital.Finally,itanalysesvarioustheoriesonthenatureofthelegalconnectionoffinancialleasingcontractandhenceputsforwardthetheoryoffinancecreditleasingcontract.Chapterstudiesthespeciallegalissuesonthepartprovisionsofthecontract.Leasedassetprovision:accordingtothetheoryofcreditownershipandeconomicownership,itisassumedthatthelesseeshouldtaketherisksoftheleasedasset;analysesthepurviewthatthelessorandthelesseemortagageortradeouttheleasedasset;whenthelesseegoesbankrupt,thelessorenjoysthecompensationpriorityoverthepropertyinbankruptcy.Provisionofclaimpointsoutthelimitationsoftheoryofcreditor’srightscessionandpostulatesthatthelesseeshouldbeendowedwiththelegalrightofclaimingcompensation.IVRentprovisionholdsthathighwaterprovisionshouldberestricted,whentherentisnotdefrayedonschedule.Besides,thelessormaysafeguarditslawfulrightsthroughapplyingforbankruptcyofthelessee.Warrantyprovision:itisnecessaryforthelessortobefreefromtheresponsibilityforthequalityoftheleasedasset,butthelessorshouldshoulderresponsibilityforthedefectoftherightsoftheleasedasset.Prohibitionofendingthecontractbeforeitisdue:suchprovisionisrequiredbythenatureofthefinancialleasingtrade,relevantregulationsshouldbedevisedtomeetthedifferentcircumstances.Thepaperdiscussesthenecessityofthelesseetopurchasetheleasedassetofthelessorwhenthelattersuffersbankruptcy.Theconclusionpartpointsoutthenecessityofperfectingrelevantregulationsofcontractlawandspaceforfurtherresearchinthisfield.KeyWords:financialleasingcontract,leasedasset,economicownership,legalrightsofclaim,priorityofpurchasing1205020801.2.143.4.1.2.3.4.5.6.2311.11.1.1FinancialleasingEquipmentleasing(ModernLeasing)140019120505012000241952JH1.1.21ElastizitaetdesEigentums23422200452431998232419902519521955555405TaxOrientedLeasing1.2.3.15204.205.206.7123019621335101357102371019815554032356510198119625199818061.2,1.2.1620410050781.2.262002687879195510111.2.312131.2.4141.2.51.2.6910[]TM198410112002712132040,6080148151.356161315200286161990159171.41.4.1MieteundPachtlocatioconductionbail182202211.4.217200113182004369101920116521222324192200550420199466221[]AL1998177221995248231996463241999613111222.12.1.1252.1.21262725199325426[]E20042982723197410213228293031328199724229199327330M8019898931l99736142.22.2.1FinancialAccountingStandardBoardFASBUCC12375%4fairmarketvalue,FMV9525%34FASBFASB321988UCCUCC2A103g12332200451533UCCELA34(1)23456(7)835SSAP36371966112343326200378734EquipmentLeasingAssociation,EquipmentLeasing(2ndRevision),1976,p2.35RobertBurgess,CorporateFinanceLaw,London,SweetMaxwell,1985,p174.36SSAP21(1984),AccountingforLeasesandHirePurchaseContracts,para15.37CoopersLybrand,LeasingintheEuropeanUnion(2ndEdition),CoopersLybrandEurope,Brussels,1977,p115.16381234392070409040Unidroit38Leaseurope&ArtherAndersen,LeasinginEurope,McGraw-Hill,London,1992,p7-8.39:199319240193171988112122123343122.2.218411121242432.2.323741199221542=9134.43(Larenz/Wolf,AllgemeinerTeildesBrgerlichenRechts),Aufl.8,VerlagC.H.Beck,1997,S.259.20041435620048027(credit)2833.13.1.1UCC2A-21915724733.1.215