融资租赁起源于美国,是上世纪中期以后新兴的兼具金融、贸易和租赁性质的交易方式。20世纪80年代传入我国,随后融资租赁业务得到了社会的广泛认同,发展迅速。作为一个非常年轻的制度,融资租赁合同在创新融资形式,解决企业融资难的同时,其在体系框架、制度构建、实践适用中都不可避免地存在诸多问题。本文首先对融资租赁合同进行界定,然后比较其与传统民法理论的关系,最后讨论融资租赁合同中的典型违约行为与责任承担,力图避免空洞的理论探讨,直接从实际出发解决现实问题。 Financial leasing originated in the United States, is emerging since the middle of the last century both financial, trade and lease-based transactions. In the 1980s, it was introduced into our country, and then the financing lease business was widely recognized by the society and developed rapidly. As a very young system, the financing lease contract inevitably has many problems in the innovation of financing forms and the difficulty of financing the enterprises, meanwhile, it has inevitable problems in the system framework, system construction and practical application. This article first defines the finance lease contract, and then compares the relationship with the traditional civil law theory. Finally, it discusses the typical behavior of default and liability in the financing lease contract, trying hard to avoid the empty theoretical discussion and solving the realistic problem directly.