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现代工业化大生产条件下,企业规模渐趋庞大,需要使用价值巨大的动产设备,但企业往往又缺少购买这类设备的资金。为了适应企业融资的需要,融资性租赁于五六十年代应运而生,以融资性租赁为主要业务的租赁公司则发端、兴盛于西方国家,近年也开始在我国落户。融资性租赁交易由三方当事人:租赁公司、承租人,设备供应商及两个合同:融资性租赁合同和买卖合同构成,它是指需要使用特定的生产设备等动产的承租人从供应商处受领动
Under the condition of large-scale industrialization, the scale of enterprises has become huge and requires the use of large-value movable equipment. However, enterprises often lack the funds to purchase such equipment. In order to meet the needs of corporate finance, the financing lease came into being in the 1950s and 1960s. The leasing companies whose main business is financing leasing originated in the western countries and started to settle down in China in recent years. Financing leasing transactions consist of three parties: the leasing company, the lessee, the equipment supplier and two contracts: finance lease and contract for sale, which means that the lessee who requires the use of a particular production equipment or other movable property is affected by the supplier Lead