| Summary: | 碩士 === 國立高雄大學 === 法律學系碩士班 === 106 === Financial Leasing stemmed from the United State and adapted by other countries progressively. In 1970, Financial Leasing was a brand new channel of finance aid for the enterprises in Taiwan. When the SMB faced the difficulties to get the loan from traditional channel through the banking institution, the leasing industry provided the aid in a flexible way which associated the function of equipment and financial leasing. It was much helpful to the SMB’s operation. Recently, many SMB has gone through this channel to proceed their financial management and strategy, it also speeded up the development of leasing market and formed a market with certain scale, nevertheless, the leasing market is spread throughout the world.
At present, the main business scope of leasing supplier includes leasing business (commercial leasing and financial leasing), installment and accounts receivable. Nevertheless, when the concept of Financial Leasing has been accepted by Taiwan market, there was no regulation established at the same time. Even the professionals and scholars have the different comments on the nature of Financial Leasing. However, in the recent years, the judicial practice has started to admit the legal relationship of Financial Leasing.
For instance, Mainland China has been seen as the under development region by leasing supplier, hence, the finance corporation began to launch the business branch in China such as Chaileasing Holding (中租控股), SinoPac Holdings (永豐金控), Taishin Holdings(台新金控), First Holding(第一金控), Shin Kong Financial Holding(新光金控) and Industrial Bank of Taiwan(台灣工業銀行). In spite of the China market is very high potential, the promotion action of leasing suppliers is much lower due to the lack of relevant regulations. On 2011 Dec. 15, the China government (Ministry of Commerce) announced “Guiding Opinions of the Ministry of Commerce on Promoting the Development of the Financial Leasing Industry during the “12th Five-Year Plan” Period” (商務部關於“十二五”期間促進融資租賃業發展的指導意見) plus the interaction with untying monetary policy, the Financing Leasing suppliers are expected to develop promisingly.
In Taiwan, to increase the channels of financial aids for the enterprises and consumer, and have the pawnshop (loan office), leasing company and installment company transformed as the Financial companies, the Executive Yuan has reached the resolution on the Finance Company Act Draft by Council for Economic Planning and Development on 2008 Jan 30th. The Finance Company Act Draft was submitted to the Legislation Yuan accordingly for reviewing and, but still waiting for the approval. Consequently, in order to provide the reference to any arguments raise from Financial Leasing case, this thesis will commence to investigate the character of the Finance Leasing contract by the parties’ obligation and right, the practical procedure of Finance Leasing and the legal effect through the Convention on International Financial Leasing and the existing law. Eventually, the thesis will attempt to suggest the direction for legislation and have the Finance Leasing industry a better environment, in the meanwhile, the enterprises and consumers are able to obtain the financial leasing under the protection of the flawless regulation.
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