从1981年4月中国东方租赁有限公司成立至今,融资租赁在我国已经有近30年的发展历史。虽然从上世纪末开始,融资租赁行业的法制建设持续进行,包括合同法、会计准则、金融租赁公司管理办法、外商投资租赁公司审批管理暂行办法和相关税收政策等已相继出台并实施。但从整体上来说,融 Since April 1981 China Orient Leasing Co., Ltd. has been established, finance leasing has been in our country for nearly 30 years of development history. Although from the end of last century, the construction of legal system in the finance leasing industry has continued, including the contract law, accounting standards, the management of financial leasing companies, the examination and approval of foreign-invested leasing companies and the related taxation policies, etc. have been promulgated and implemented one after another. But overall, financial