摘要
正确认识融资租赁合同的法律性质关系到当事人权利义务的合理配置。分期付款买卖契约说、租赁契约说、货币借贷契约说、动产担保交易说仅从传统契约类型的角度阐释了融资租赁交易的局部特征。独立契约说认为融资租赁是不同于传统交易的一项独立交易,但其并未具体揭示融资租赁交易的本质特征。融资租赁合同实质上是基于信用而建立起来的具有金融性质的以租赁为表现形式的债权债务关系,即融资租赁合同是一种金融信用租赁契约。
An accurate understanding of the nature of financial leasing contracts concerns rational assignment of the rights and obligations of the parties concerned. Contract of payment by instalments, leasing contract, money lending contract and movable estate guarantee contract only respectively deal with partial characteristics of financial leasing from the perspectives of traditional contracts. Independent contracting holds that financial leasing is an independent tranaction different from the traditional ones, but it can not reveal explicitly the essential characteristics of financial leasing. In essence, financial leas- ing contract makes clear the relationship of creditor＇ s rights and liabilities in the form of leasing based on credit of financial nature, namely, financial leasing contract is in essence that of finance credit leasing.
出处
《宁波大学学报（人文科学版）》
2007年第2期60-65,共6页
Journal of Ningbo University：Liberal Arts Edition
基金
2006年国家哲学社会科学基金项目(06BFX039)
关键词
融资租赁合同
法律性质
金融信用租赁契约
financial leasing contract
nature of law
finance credit leasing contract.
