融资租赁使得融资的分工更加精细化、更加专业化,能切实解决企业的资金困难,在经济、法律、企业财务等方面都有其独特作用,可实现多方共赢。随着全球金融业的不断发展,在经济发达国家,融资租赁已成为仅次于银行信贷的第二大资金供应渠道。特别是美国、日本和欧洲,融资租赁的渗透率已达到15%~30%。反观我国,融资租赁业虽然于1980年就已起步,但30多年来发展速度缓慢。据世界租赁年鉴统计,截至2013年6月,渗透率仅6.4%左右,全国融资租赁资产总额1.68万亿元,全行业规模仅相当于一家全国性中 Financial leasing makes the division of financing more refined, more specialized, can effectively solve the financial difficulties of enterprises, and has its unique role in economy, law, corporate finance, and can achieve win-win results. With the continuous development of the global financial industry, in the economically developed countries, financial leasing has become the second largest fund supply channel after the bank credit. In particular, the United States, Japan and Europe, the penetration of financial leasing has reached 15% to 30%. In contrast, although China’s financial leasing industry started in 1980, its pace of development has been slow in more than 30 years. According to the statistics of the World Leasing Yearbook, as of June 2013, the penetration rate was only about 6.4%. The total leasing assets of the whole country stood at 1.68 trillion yuan, the entire industry scale is only equivalent to that of a national