Core Points - The article outlines the management measures for financing leasing business by financial leasing companies, aiming to standardize operations, mitigate risks, and promote high-quality industry development [1][34] - It emphasizes the importance of compliance with laws and regulations, as well as the establishment of a robust internal management system [1][36] Group 1: General Principles - Financial leasing companies are defined as non-bank financial institutions primarily engaged in financing leasing business, approved by the National Financial Supervision Administration [1][34] - The financing leasing business can be categorized into direct leasing and sale-leaseback [2][35] - Companies must adhere to principles of legality, prudence, equality, and integrity in their operations [2][36] Group 2: Due Diligence - Financial leasing companies are required to establish and regularly update management policies for the admission of leasing objects and lessees based on national policies and their own risk preferences [4][7] - A due diligence system must be established to ensure the independence, authenticity, and effectiveness of investigations [4][8] - Investigations should cover the ownership and value of leasing objects, as well as the financial and credit status of lessees and guarantors [4][9] Group 3: Risk Assessment and Approval - Companies must create a review framework centered on the analysis of leasing objects and lessees, setting reasonable indicators to evaluate risks [9][18] - A credit management mechanism tailored to the characteristics of financing leasing business should be established [9][19] - The amount of financing leasing business must be determined based on due diligence results and risk assessment reports [9][20] Group 4: Contract Execution - Written contracts must be signed with lessees and sellers, detailing essential information such as leasing object details, duration, business amount, and payment methods [13][25] - Companies should ensure that the leasing period does not exceed the remaining useful life of the leasing object [13][28] - The payment frequency for rent should align with the cash flow generated by the leasing object [13][29] Group 5: Post-Lease Management - Companies are required to monitor the safety and physical condition of leasing objects through a combination of non-site monitoring and on-site inspections [17][36] - Continuous assessment of the leasing object's value and operational status is necessary to manage risks effectively [17][38] - A system for the retrieval, custody, and disposal of leasing objects should be established to enhance asset value and recovery [17][41] Group 6: Risk Management and Internal Control - Financial leasing companies must strengthen asset quality management and establish a risk classification system based on expected credit losses [21][44] - A comprehensive risk management system covering various dimensions such as clients, industries, and leasing objects should be developed [21][45] - Internal audit systems must be established to ensure compliance and address any identified issues [21][51]

根据《办法》，金融租赁公司应当建立健全融资租赁业务内部审计制度，内部审计部门应当结合本公司 情况对融资租赁业务重点风险领域开展审计，审计频度原则上每年不少于一次，对审计发现的问题提出 整改意见，并跟踪检查整改措施完成情况，促进公司合法经营和稳健发展。 在尽职调查方面，《办法》要求，金融租赁公司应当合理确定租赁物价值，严禁低值高买。金融租赁公 司开展直接租赁业务时，可以根据实际购买价款或厂商指导价格等因素合理确定租赁物价值；开展售后 回租业务时，应当以承租人所持有资产的账面价值为基础，选用合理的估值方法确定租赁物价值。 （编辑：李晖 审核：何莎莎 校对：颜京宁） 中经记者 石健 北京报道 12月5日，国家金融监督管理总局发布《金融租赁公司融资租赁业务管理办法》（以下简称"《办 法》"）。《办法》共设8章68条，包括：总则、尽职调查、风险评价与审批、合同的订立与执行、租后 管理、风险管理与内部控制、监督管理、附则。《办法》自2026年1月1日起施行。 《办法》要求，金融租赁公司应当建立尽职调查制度和管理体系，规范尽职调查操作流程，明确尽职调 查工作要求，确保尽职调查的独立性、真实性和有效性。金融租赁公司应当建立符 ...