摘要
融资租赁的标的物不是以货币为代表的不同层级流动性的金融资产,企业获得标的物是为了追逐使用价值而不是标的物价值未来的增长。融资是对租赁公司而言,交易的标的物未来的价值是不确定的;租赁即融物是对承租人而言,交易的标的物即时价值已经确定,未来的价值是递减的。融资租赁过程对承租人具有合约约定前提下的购买分期支付、缓解资金一次性投入并解决企业流动性短缺的功能。融资租赁三方交易的不是虚拟资产或不同层级货币的交换,伴随的服务亦不属于金融产品,融资租赁不能归属于金融业的范畴;从事融资租赁业务的机构亦不能泛指为金融机构。国家已经把融资租赁划归为一个以融资租赁(现代金融租赁)为中心包括传统租赁业务的独立的服务行业,各管理部门应该建立相应的、合理的、相互协调的法律规范。
The subject-matter of financing lease is not circulating financial asset at different levels represented by currency but for practical value more than the future growth of subject-matter value. As financing is with lease firm, so uncertain is the future value for subject-matter trade. With lease or financing through commodity with undertakers and the instantaneous value of subject matter certain for trade, the future value is diminishing by grades. Financing lease process owns for the undertakers the functions of payment on installment after the purchase under the contract, relieving disposal input of funds and short supply in circulating capital for businesses （non-business financing function,with funds not merely for payment）. Financing lease transaction is not in the category of finance and the agencies engaged in financing operation are not called finance agencies, either. The state has categorized financing lease into an independent service trade centering on financing lease （modem financing lease） complete with traditional leasing and renting service trade）, for which all the administrative organs should establish corresponding, rational and coordinating legal regulations.
出处
《新疆师范大学学报（哲学社会科学版）》
CSSCI
2011年第5期59-65,共7页
Journal of Xinjiang Normal University(Philosophy and Social Sciences)
作者简介
苏宁，新疆财经大学副教授，硕士生导师。
