论文部分内容阅读
国际融资租赁对于促进经济要素有序自由流动、资源高效配置和市场深度融合作用巨大。在全球化背景下,欧美日几个主要国家在国际融资租赁市场上具有巨大的市场竞争优势。基于制度经济学视角的分析,这主要得益于这些国家在国际融资租赁制度安排上的先发优势:完善、规范的法律法规体系,有利于国际融资租赁发展的会计处理和优惠的税收政策,适合本国的政府监管。
International financial leasing has great effect on promoting orderly free flow of economic elements, efficient allocation of resources and deep market integration. In the context of globalization, several major countries in Europe, the United States and Japan have enormous market competitive advantages in the international financial leasing market. Based on the analysis of institutional economics, this is mainly due to the first-mover advantage of these countries in the international financial leasing system arrangement: a sound and standardized legal system, an accounting treatment favorable to the development of international financial leasing and a favorable tax policy, Suitable for the domestic government regulation.