| Summary: | 碩士 === 東吳大學 === 法律學系 === 97 === With the development on the diversifications of leasing, finance lease is developed to facilitate the investment, working capital, product promotion and asset management.
For leveraging the effectiveness of finance lease and its development in China, the Financial and Economic Affairs Committee of the National People’s Congress of the Republic of China (NPC) was assigned to initiate a team to draft the financial leasing law and it has been sent to the NPC upon the three times’ amendment to its soliciting opinion drafts. Meanwhile, Taiwan Government was initiating the draft of Finance Company Act in order to improve the finance leasing company’s business condition by increasing its business scope and regulating its superintendent to certain level for bettering the prospects of finance leasing company.
The thesis will focus on the study of financial leasing transaction. First, it will present the meaning, historical background and evolvement of finance lease; moreover, introduce various transaction models of finance lease for illustrating the role of a finance leasing company that plays in the course of transaction as a funding provider. Furthermore, the thesis will talk about all the advantages of finance lease and the status quo of the development of cross-straits’ financial leasing business in practice.In addition, the issues such as all the different definitions of finance lease, the related parties and the underlying assets in the financial leasing transaction, the legal attributes and particular subjects on finance lease will be further analyzed and discussed. Last but not least, the thesis will brief the current legal regime of finance lease and its development background in China and analyze on legislative aspect the draft of the law on finance lease of PRC; and meanwhile, make a commentary of the amendment to soliciting opinion drafts on its change of contents and main concerns; therefore, make a comparison with the draft of Taiwan’s Finance Company Act. After all the illustrations and analysis, the recommendations on financial leasing transaction will be proposed in the end of the thesis.
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