A Comparative Study on the Governance System of Finance Lease Industry in R.O.C. and P.R.C

• Main Authors: Zih-Chen,Wang, 王子宸
• Other Authors: Chi-Cheng,Wang
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/9afjzp

碩士 === 國立中正大學 === 會計資訊與法律數位學習碩士在職專班 === 102 === Abstract Financial leasing is one of financial transactions widely used in the world. Financial leasing is similar to bank credit and loan, such financial assistance is very helpful to the development of economy. which let manufacturers have the use of factory, machine and equipments on lease. Dr. Amembal, an international financial leasing experts,proposed a new theory of financial leasing, which included legislation, supervision, accounting and taxation. The theory were generally recognized by the international leasing experts. In particular, International Finance Corporation (IFC) issued “Leasing in Development- Guidelines for Emerging Economies. ” which was actually based on the above theory. The legislation of financial leasing business was always loosed in Taiwan, on the contrary ,the financial leasing business in Mainland China is just at an early deveioping stage,that cause the area a broad space to grow. On October 26, 2010, Financial Supervisory Commission, Executive Yuan has passed “Principles of business management of banks, financial holding company and related business in China” This principles let lots of financial holding companies and banks in Taiwan established subsidiaries in China to enlarge their financial leasing business. Only implementing legal compliance risk management system, enterprise can effectively prevent to be subject to lawful punishment that could be supervision punishment, significant property damage or facing risks of loss of reputation. We can avoid great risk of illegal behavior by implementing legal compliance risk management system. The thesis will run a compative analysis about compaing financial leasing supervision between Taiwan and China. And to implement legal compliance risk management system. Some suggestions are provided at the end of the thesis. Key words: Financial Leasing, Financial Leasing Industry, Financial Supervision