融资租赁,又称金融租赁或财务租赁,是指组出人根据承租人对供货人和租赁标的物的选择,由出租人向供货人购买租赁标的物,然后租给承租人使用。融资租赁是本世纪50年代的一种全新租赁方式,它以美国第一家融资租赁公司—美国租赁公司的成立为标志。一直以来,以其独特优点在全世界得到迅猛发展,目前全世界的融资租赁总额已超过银行贷款的2/3以上,在世界经济运转中起到了重要的作用。中国的现代租赁业开始于20世纪80年代的改革开放,为 Financial leasing, also known as financial leasing or financial leasing, refers to the choice of the tenant according to the lessee for the supplier and the leasing object, and the lessor purchases the leasing object from the supplier and leases it to the lessee for use. Financial leasing is a new lease of the 1950s, symbolized by the establishment of the U.S. leasing company, the nation’s first financial leasing company. All along, with its unique advantages in the rapid development of the world, the current total amount of financial leasing in the world has more than two-thirds of bank loans, played an important role in the operation of the world economy. China’s modern leasing industry began in the reform and opening up of the 1980s for