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世界各国的租赁业分为两大类,一类为融资性阻赁,另一类为服务性租赁。本文介绍的是融资性租赁业,亦称金融租赁业,它是金融信贷与贸易引进相结合的一种新型金融企业,在我国现归中国人民银行领导与管理。租赁业的主要业务是:根据企业的申请,向国内外融通资金购买或租入国外先进的技术设备,出租给企业使用,租金收齐后,产权转让给企业;租赁公司亦可根据外国企业的需要购买国内先进技术设备出租给外国企业使用;前者谓进口租赁,后者谓出口租赁。租赁公司除部分自有资金外,大部分经营资金是吸收利用社会上的各项信讬资金、劳保基金、科研基金、学会基金和发行债券,以及国外转租赁,境外借款。当前,我
The leasing industry in countries around the world is divided into two major categories, one of which is financing barriers and the other is service leases. This article describes the financing of the leasing industry, also known as the financial leasing industry, which is a new type of financial enterprise that combines financial credit and trade introduction. It is now under the leadership and management of the People’s Bank of China in China. The main business of the leasing industry is: According to the company’s application, it purchases or rents foreign advanced technology equipment from domestic and foreign sources, rents it to the enterprise, and after the rent is collected, the property rights are transferred to the enterprise; the leasing company can also be based on the foreign enterprise’s It is necessary to purchase domestic advanced technology and equipment for leasing to foreign companies; the former refers to import leasing, and the latter refers to export leasing. Apart from some self-owned funds, leasing companies are absorbing and utilizing various trust funds, labor insurance funds, scientific research funds, academic funds, and issuance bonds, as well as foreign sub-leasing and offshore loans. Currently, I