融资租赁行业分析报告2013年8月金融事业投资部目录第一章融资租赁概念及行业历史沿革·····························································································一、融资租赁概念及交易结构图二、国际融资租赁业历史沿革三、我国融资租赁业历史沿革第二章融资租赁业监管环境·············································································································一、融资租赁业法律环境已经逐步改善二、有关法律规定及比较（一）租赁物的物权保障·················································································································（二）租赁物所有权的特殊性·········································································································（三）关于租赁物所有权保全方案·································································································（四）关于租赁物留购·····················································································································（五）融资租赁与传统租赁比较·····································································································（六）融资租赁与银行按揭比较·····································································································三、融资租赁业监管格局与相关制度四、金融租赁股东资格五、融资租赁公司的资本金要求六、融资租赁业会计税收政策环境（一）税收政策·································································································································(二)承租人和出租人涉及的税收的对比··························································································第三章融资租赁业行业发展·············································································································一、国际融资租赁业增速迅猛、规模巨大二、我国融资租赁业处于起步阶段，市场增长潜力较大（一）近年融资租赁业发展·············································································································（二）2012年融资租赁业发展·····································...
