Core Points - The article discusses the release of the "Management Measures for Financing Lease Business of Financial Leasing Companies" by the National Financial Supervision Administration, focusing on risk prevention and process standardization [3][54][58] Group 1: Risk Prevention and Process Standardization - The measures emphasize comprehensive due diligence, requiring verification of the ownership and value of leased assets, as well as the creditworthiness of lessees and guarantors to ensure business authenticity and risk control [3][54][56] - A valuation management system must be established, detailing assessment processes and methods, ensuring the independence of evaluation departments and personnel to guarantee objective and fair results [3][55][56] - Strict control over asset pricing is mandated, prohibiting "buying high for low value" practices, with direct leasing referencing actual purchase prices or manufacturer guidance, while sale-leaseback transactions should be based on the lessee's asset book value [3][56][57] Group 2: Core Review Framework and Post-Lease Management - A core review framework must be constructed, focusing on the analysis of leased assets and lessees, assessing business feasibility in conjunction with policy and market factors, and generating risk reports [3][56][57] - Post-lease management mechanisms should be improved, combining off-site monitoring and on-site inspections to track the status of leased assets and lessee compliance, establishing a risk warning system [3][56][57] - Asset quality classification must be standardized, following commercial bank standards, and lease receivables should be classified based on expected credit loss principles [3][56][57]