围绕我国融资租赁监管的制度设置问题有各种不同的观点,本文就其立法依据、监管目的、监管力度以及我国现行监管制度的利弊等展开探讨。在充分认识现行的有关规定并广泛借鉴国外相关制度的基础上,本文提出了以下观点:立法应当能够合理地规范监管者和被监管者之间的关系;监管的依据不仅要考虑到监管者的目的,也要考虑到被监管者的目的;在监管和交易自由之间寻找平衡点应当是融资租赁立法的终极目标;改革审批制度是实现适度监管的必要条件;现行的两套监管制度为我国未来的相关立法带来了不确定性等。 There are different opinions around the system setting problem of financial leasing supervision in our country. This article discusses its legislative basis, regulatory purposes, supervision and the advantages and disadvantages of the current regulatory system in our country. Based on the full understanding of the existing relevant provisions and extensive reference to the relevant foreign systems, this article puts forward the following viewpoints: Legislation should be able to reasonably regulate the relationship between supervisors and supervisors; the basis for supervisions should not only consider the supervisors’ Purpose, but also to take into account the purpose of the supervisor; to find a balance between supervision and freedom of trade should be the ultimate goal of financial leasing legislation; reform examination and approval system is necessary to achieve proper supervision of the conditions; the current two sets of regulatory system for our country The relevant legislation in the future has brought uncertainty and so on.