一、融资租赁的概念及特征融资租赁(Finance lease),又称金融租赁,虽然目前世界各国对其尚未形成一个统一的定义,但普遍认为融资租赁是不发生所有权变化的价值单方面的让渡和转移。《国际融资租赁公约》第1条规定:融资租赁是出租人根据承租人的说明及其确认的条件,与 First, the concept and characteristics of financial leasing Lease (Finance lease), also known as financial leasing, although the world has not yet formed a unified definition of it, but generally believed that the financial leasing is not subject to change in the value of the unilateral assignment And transfer. Article 1 of the International Financial Lease Convention provides that a finance lease is a statement of the lessor based on the lessee’s instructions and the conditions it identifies, and