融资租赁作为一种新型的融金融、贸易和租赁为一体的信贷方式始于第二次世界大战以后的美国。20世纪80年代被引进我国之后发展迅猛,在经济生活中也发挥着越来越重要的作用。不过,融资租赁还并未在我国普及开来,关于融资租赁与传统租赁、借贷等概念混淆不清。本文主要从融资租赁内部结构、融资租赁自身、与传统租赁的区别方面来讨论融资租赁的特征。 Financial leasing as a new financial, trade and lease of credit as a whole began in the United States after the Second World War. After its introduction into our country in the 1980s, it developed rapidly and played an increasingly important role in economic life. However, financial leasing has not yet spread in our country, about the concept of financial leasing and traditional leasing, borrowing and other confusion. This article mainly discusses the characteristics of financial leasing from the aspects of internal structure of financial leasing, financing lease itself and traditional leasing.