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随着我国市场经济改革的深入,融资租赁业务在众多行业蓬勃发展,其融资模式也得到不断创新,融资租赁资产证券化是近年来兴起的创新型融资工具。商用车融资租赁资产证券化涉及机动车管理办法、物权法、担保法、税法、会计准则等众多领域,具有较强的代表性。而目前我国在部分领域的法制配套尚不完善,一定程度上制约了其发展。在此背景下,本文详细分析了商用车及其融资租赁的运营特点和资产证券化业务模式,并探讨了其中所涉的法律关系及会计处理方法。
With the deepening of the market economy reform in our country, the financial leasing business has thrived in many industries and its financing model has been continuously innovated. The asset-backed securities of finance leases are innovative financing instruments that have emerged in recent years. Commercial vehicle financing Leasing asset securitization involves many fields such as the vehicle management approach, property law, guarantee law, tax law, accounting standards and so on, and has strong representation. At present, the legal support system in some areas in our country is not yet perfect, which has restricted its development to a certain extent. Against this background, this paper analyzes in detail the operating characteristics of commercial vehicles and their financing leases and the business model of asset securitization, and discusses the legal relationship and accounting treatment involved.