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      您所在的位置:首頁 > 租賃業務 > 業務資訊
      什么是融資租賃和經營租賃?二者的根本區別是什么?
      出處: 作者: [2011-11-21]

        凡是租賃物是出租人根據承租人對出賣人、租賃物的選擇,而向出賣人買來并出租給承租人的,就是融資租賃。按租賃會計準則的說法,融資租賃是指實質上轉移了與資產所有權有關的全部風險和報酬的租賃。該準則還規定,凡是在租賃期屆滿時,租賃資產的所有權一定轉移給承租人的,或者,屆時承租人有廉價購買租賃資產的選擇權的,或者,租賃期占租賃資產尚可使用年限的大部分(不短于75%)的;或者,承租人所付的全部租金折現到起始日的數值不小于租賃資產購置成本的90%的,或者;該租賃資產只適合于該承租人使用的,只要符合其中一條,就都是融資租賃。可見,從經濟實質而不是法律關系來剖析,融資租賃無異于承租人用出租人提供的抵押貸款購買所需的資產,或是出租人對承租人的分期付款銷售。

        融資租賃的經濟實質不是從法律關系來剖析,融資租賃無異于承租人用他人(這里是出租人)提供的抵押貸款購買所需的資產。國外也有稱融資租賃為“變相的分期付款銷售”的。意思是說,承租人向出租人支付租金的行為,類似于買受人向出賣人的分期支付貨款。

        融資租賃交易至少涉及三方當事人,即租賃公司、出賣人和用戶企業。在融資租賃交易中,在租賃公司和用戶企業之間是各以出租人和承租人的身份訂立融資租賃合同。在租賃公司同租賃物提供者之間是各以出賣人和買受人的身份訂立買賣合同(或具有買賣合同性質的其它契約性文件,例如,“所有權轉讓協議”之類)。

        在融資租賃交易中,出租人既不向承租人交付租賃物(實物交付),也不向承租人提交貨物提取單或貨物發票之類的所有權憑證(名義交付),總之,出租人無任何交付責任。貨物(租賃物)的交付責任由出賣人承擔。

        就租賃物的購買問題,租賃公司也可以委托它人(包括承租人)購買。當租賃物是租賃公司委托它人購買時,租賃公司同被委托者之間是委托代理關系,后者是租賃公司在購買中的代理人。買賣合同的價款由租賃公司提供,買賣合同項下的貨物的所有權歸租賃公司。租賃公司當然仍將是租賃物的所有權人。

        按照企業會計準則的說法,凡是并非融資租賃的租賃,就是經營租賃。

        二者根本區別在于,融資租賃的出租人基本上不承擔租賃物的余值風險,而經營租賃的出租人則一定要承擔租賃物的余值風險。

      地址:山西省太原市五一路168號亞特大廈12樓 郵編:030001 電話:0351-3575333
      Copyright 2011 山西金融租賃有限公司 晉ICP備05000699號
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