| Summary: | 碩士 === 世新大學 === 財務金融學研究所(含碩專班) === 102 === Importance of financial leasing institutions in the development of the china, accompanied by changes in the international financial markets and world economy affected the growth of SMEs in China and development process in the face of financial and capital investment and financing have very different The financial aspects of demand.
China has faced the reform and opening after, economic systems of various social strata upheaval, has become one of investment objectives of international foreign attention. China to promote the development of financial leasing, financial leasing law made especially for some regulatory aspects of evolution, and three amendments to the draft after sumited to NPC for deliberation. Meanwhile, Taiwan also wanted to change finance leasing company's business development, want to promote and support the draft Finance Companies Act, opening financial leasing company's business model and method requirements and expand financial supervision and management, to improve the financial leasing industry.
In this paper, originated development of finance leases starting, and then from finance lease transactions sense, development background, regulatory changes to introduce the financial leasing companies, finance leasing transactions of various types and methods of practical content and presentation of case to be used to illustrate the analysis finance leasing companies in the finance lease transactions occupy an important role, and also explains the various functions of finance leases and finance leases outlined the scope of definition of cross-strait industrial development of current situation and practice of finance lease law.
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