融资租赁是近年来发展非常迅速的新型融资方式,在完善多层次融资体系、丰富企业融资渠道等方面发挥了重要作用。外商投资融资租赁公司更是打通了境内外两个市场,并日益成为资金跨市场、跨行业、跨境流动的重要载体。售后回租是当前融资租赁公司的主要经营模式,但由于售后回租业务在业务模式、交易对手、标的物多样性等方而的特殊性突出,容易成为异常跨境资金流动的渠道。在简政放权、资本项目可兑换及原则性监管的大背景下,售后回租业务真实性审核工作有待进一步完善。 Financing leasing is a new financing method developed very rapidly in recent years. It plays an important role in improving the multi-level financing system and enriching the financing channels for enterprises. Foreign-invested finance leasing companies have also opened up two markets both at home and abroad and are increasingly becoming important vehicles for the cross-border, cross-sectoral and cross-border movement of funds. After-sale leaseback is the main business model of the current finance leasing company. However, due to the particularity of the after-sale leaseback business in the business model, counterparty, and subject matter diversity, it is easy to become an abnormal channel of cross-border capital flow. Under the background of simplification, decentralization of power, redemption of capital account and principle-based supervision, the vetting of the vestibule of the sale and leaseback business needs to be further perfected.