作为一种集融资与融物于一体的金融业务,融资租赁在投资领域开拓了新的融资方式。近年来,由于融资方式便利、优化流动性指标、可享受税收优惠等优点,金融机构融资租赁业务发展迅速。但是,融资租赁业务涉及多方主体,交易结构及法律关系较为复杂,为融资银行防控业务风险提出了挑战。本文结合真实案例,对融 As a financial business integrating financing and financing, financial leasing has opened up new financing methods in the field of investment. In recent years, the financial leasing business of financial institutions has been developing rapidly due to the convenience of financing methods, the optimization of liquidity indicators and the enjoyment of tax incentives. However, the financial leasing business involves multiple parties, and the transaction structure and legal relationship are complicated. This poses a challenge to the financing bank in preventing and controlling business risks. This article combines the real case, the financial