| 摘要: |
| 融资租赁物作为融资租赁“融物”与“融资”双重功能实现的核心纽带，其范畴之明确界定和规制规则建构系行业发展的理论基础与制度保障。然而，既有规范缺乏科学性与合理性，这一制度缺漏叠加适格融资租赁物匮乏之因素，成为对融资租赁物扩大解释之原生动力，并渐与行业本质背离。因此，应基于金融监管考量并依其制度本源，涤除无形财产及国有公物融资租赁、将来物售后回租之可能性，合理扩大融资租赁物范畴，对融资租赁物规则进行体系定位，并采用概括加列举之方式对融资租赁物进行清晰厘定。 |
| 关键词: 融资租赁物 范畴界定 扩大解释 金融监管 |
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| The Definition of the Scope of Financial Leasing Items and the Systematic Rethinking of Its Regulatory Development |
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| Abstract: |
| The financial leasing item is the core link for realizing the dual functions of “assets leasing” and “financing” in financial leasing. The clear demarcation of its scope and the regulation rules' construction are the theoretical basis and institutional guarantee for the development of the industry. However， the lack of scientific and rational norms and the scarcity of appropriate financial leasing items are the original driving force for the extension of financial leasing's interpretation， which gradually deviates from the nature of the industry. Therefore， it should be based on financial regulatory considerations and the source of the system， to eliminate the possibility of the financing leasing of intangible property， state owned public property， and after sales leasing of future property. Moreover， the scope of financial leasing items should be reasonably expanded； the financial leasing rules should be systematically positioned； the financial leasing items should be clearly determined by the means of generalization and enumeration. |
| Key words: Financial Leasing Item, Scope's Definition, Extensive Interpretation, Financial Regulation |
