finance lease, also known as financial lease or financial lease, the lessee is the lessor under the lease of the subject matter of the supply and choice of supplier to purchase from the lessor to lease subject matter, and then leased to the lessee to use. Finance leases by the China Banking Regulatory Commission (China Banking Regulatory Commission) approval to engage in leasing business units and by the department in charge of Foreign Trade and Economic Cooperation approved the operation of financial leasing business enterprises with foreign investment, foreign enterprises to carry out financial leasing business.
"Separation of ownership" is shared by all the rental industry is a feature. Formally speaking, leasing is not occupied on the condition of the right to use and not occupied by such use to create effective to use to repay the cost of operating efficiency mode of operation. So in essence, leasing is a "light-possession, re-use" business philosophy.
融資租賃，又稱金融租賃或融資租賃，承租人是對(duì)供應(yīng)和供應(yīng)商選擇的主題下出租人購(gòu)買(mǎi)租賃出租人的租賃標(biāo)的物，然后出租給承租人使用。融資租賃是由中國(guó)銀行業(yè)監(jiān)督管理委員會(huì)（中國(guó)銀監(jiān)會(huì)）批準(zhǔn)從事融資租賃業(yè)務(wù)的單位和部門(mén)的主管外經(jīng)貿(mào)批準(zhǔn)的融資租賃業(yè)務(wù)的外商投資企業(yè)和外國(guó)企業(yè)的運(yùn)行，開(kāi)展融資租賃業(yè)務(wù)。
“兩權(quán)分離”是由所有租賃行業(yè)共享為特征的。正式來(lái)說(shuō)，租賃是不占用對(duì)使用權(quán)的條件，不占用使用創(chuàng)造有效使用償還操作運(yùn)行效率模式的成本。所以從本質(zhì)上說(shuō)，融資租賃是一個(gè)“光管，再利用”的經(jīng)營(yíng)理念。