金(jin)(jin)融(rong)租(zu)(zu)賃(lin)公(gong)司作為持牌的(de)(de)(de)銀(yin)(yin)行(xing)(xing)業(ye)金(jin)(jin)融(rong)機構，受《銀(yin)(yin)行(xing)(xing)業(ye)監督管(guan)理(li)法(fa)》（2006修正）、《金(jin)(jin)融(rong)租(zu)(zu)賃(lin)公(gong)司管(guan)理(li)辦(ban)法(fa)》（2024）等(deng)法(fa)律(lv)法(fa)規的(de)(de)(de)約(yue)束。依據《銀(yin)(yin)行(xing)(xing)業(ye)監督管(guan)理(li)法(fa)》（2006修正）第五章等(deng)規定(ding)(ding)，金(jin)(jin)融(rong)租(zu)(zu)賃(lin)公(gong)司違(wei)反法(fa)律(lv)法(fa)規或監管(guan)規定(ding)(ding)的(de)(de)(de)，國家金(jin)(jin)融(rong)監督管(guan)理(li)總局(ju)及其派(pai)出機構有權(quan)對金(jin)(jin)融(rong)租(zu)(zu)賃(lin)公(gong)司及相(xiang)應的(de)(de)(de)責任人作出行(xing)(xing)政處罰。

　　文本將(jiang)基于(yu)(yu)400余份金融租賃(lin)公(gong)司收到的行政處(chu)罰罰單，對(dui)(dui)金融租賃(lin)公(gong)司常見被處(chu)罰事由(you)進行梳理及分(fen)析。考慮到監(jian)管罰單號(hao)直接(jie)對(dui)(dui)應(ying)于(yu)(yu)受處(chu)罰的公(gong)司名(ming)稱，文本發布時(shi)對(dui)(dui)罰單文號(hao)進行匿(ni)名(ming)化處(chu)理。

　　一、以不合規的財產作為租賃物

　　租(zu)賃(lin)物不合(he)規(gui)是(shi)金融租(zu)賃(lin)公(gong)司受到(dao)行政處罰最(zui)常見的(de)原因之一。導致租(zu)賃(lin)物不合(he)規(gui)的(de)常見情形包(bao)括：低值高買租(zu)賃(lin)物、租(zu)賃(lin)物存在權屬(shu)瑕疵、以公(gong)益性(xing)資產(chan)作為租(zu)賃(lin)物、以非固定資產(chan)作為租(zu)賃(lin)物等(deng)。

　　（一）低值高買租(zu)賃物

　　參考罰單(dan)：吉(ji)金(jin)罰決字(zi)〔2023〕XX號(hao)、滬銀保監罰決字(zi)〔2023〕XX號(hao)、皖銀保監罰決字(zi)〔2023〕XX號(hao)、遼(liao)金(jin)罰決〔2023〕XX號(hao)

　　處罰原因分析：《金(jin)融(rong)(rong)租賃(lin)公(gong)司管(guan)理辦法》（2024）第(di)57條第(di)2款規(gui)定：“金(jin)融(rong)(rong)租賃(lin)公(gong)司應當(dang)建立健(jian)全(quan)租賃(lin)物價值(zhi)評(ping)(ping)(ping)估體系，制(zhi)定租賃(lin)物評(ping)(ping)(ping)估管(guan)理辦法，明確(que)評(ping)(ping)(ping)估程序、評(ping)(ping)(ping)估影(ying)響因素(su)和(he)評(ping)(ping)(ping)估方法，合理確(que)定租賃(lin)物資產價值(zhi)，不得低值(zhi)高買(mai)。”《金(jin)融(rong)(rong)租賃(lin)公(gong)司管(guan)理辦法》（2014，已失效(xiao)）第(di)36條第(di)2款也有類(lei)似規(gui)定。

　　融(rong)(rong)資(zi)租(zu)(zu)賃(lin)(lin)法(fa)(fa)律關(guan)系的(de)核心(xin)是(shi)融(rong)(rong)資(zi)與融(rong)(rong)物(wu)(wu)的(de)結合。當出(chu)租(zu)(zu)人(ren)以明顯(xian)高于租(zu)(zu)賃(lin)(lin)物(wu)(wu)的(de)實(shi)(shi)際(ji)價值(zhi)購買(mai)租(zu)(zu)賃(lin)(lin)物(wu)(wu)時，租(zu)(zu)金的(de)構成將脫離租(zu)(zu)賃(lin)(lin)物(wu)(wu)的(de)實(shi)(shi)際(ji)價值(zhi)，租(zu)(zu)賃(lin)(lin)物(wu)(wu)對租(zu)(zu)金債(zhai)權的(de)擔保功(gong)能無法(fa)(fa)實(shi)(shi)現。因此，出(chu)租(zu)(zu)人(ren)低(di)值(zhi)高買(mai)租(zu)(zu)賃(lin)(lin)物(wu)(wu)的(de)，不僅違(wei)反《金融(rong)(rong)租(zu)(zu)賃(lin)(lin)公司管(guan)理辦法(fa)(fa)》（2024）的(de)規定(ding)，訴訟中法(fa)(fa)院通(tong)常也將認定(ding)融(rong)(rong)資(zi)租(zu)(zu)賃(lin)(lin)法(fa)(fa)律關(guan)系不成立。

　　（二）租賃物存在權(quan)屬瑕疵

　　參考(kao)罰(fa)單：貴金罰(fa)決(jue)字(zi)(zi)〔2024〕XX號、云銀保監(jian)罰(fa)決(jue)字(zi)(zi)〔2022〕XX號、黑(hei)銀保監(jian)罰(fa)決(jue)字(zi)(zi)﹝2022﹞XX號、皖(wan)銀保監(jian)罰(fa)決(jue)字(zi)(zi)〔2021〕XX號

　　處罰(fa)原(yuan)因分(fen)析：《金(jin)(jin)融(rong)租(zu)(zu)賃(lin)(lin)(lin)公司(si)(si)管理(li)辦法(fa)(fa)》（2024）第52條(tiao)規定：“金(jin)(jin)融(rong)租(zu)(zu)賃(lin)(lin)(lin)公司(si)(si)應當選擇(ze)適格的(de)租(zu)(zu)賃(lin)(lin)(lin)物(wu)，確(que)保租(zu)(zu)賃(lin)(lin)(lin)物(wu)權(quan)屬清晰、特定化、可處置(zhi)、具有經濟價值(zhi)并(bing)能夠產生使用收益。/金(jin)(jin)融(rong)租(zu)(zu)賃(lin)(lin)(lin)公司(si)(si)不得以(yi)低值(zhi)易耗(hao)品(pin)作(zuo)為租(zu)(zu)賃(lin)(lin)(lin)物(wu)，不得以(yi)小微型載(zai)客汽車(che)之外的(de)消費品(pin)作(zuo)為租(zu)(zu)賃(lin)(lin)(lin)物(wu)，不得接受已(yi)設(she)置(zhi)抵押(ya)、權(quan)屬存(cun)在(zai)爭議或已(yi)被司(si)(si)法(fa)(fa)機關(guan)查封、扣押(ya)的(de)財(cai)產或所有權(quan)存(cun)在(zai)瑕疵的(de)財(cai)產作(zuo)為租(zu)(zu)賃(lin)(lin)(lin)物(wu)。”《金(jin)(jin)融(rong)租(zu)(zu)賃(lin)(lin)(lin)公司(si)(si)管理(li)辦法(fa)(fa)》（2014，已(yi)失效）第34條(tiao)也有類似規定。

　　融(rong)資租賃(lin)(lin)的(de)“融(rong)物(wu)”本質要求租賃(lin)(lin)物(wu)具有(you)風(feng)險緩釋(shi)作(zuo)用。如(ru)果(guo)租賃(lin)(lin)物(wu)權屬(shu)不清(qing)（如(ru)已設定抵押或(huo)被查封），出(chu)租人(ren)可能(neng)面臨(lin)無法取得租賃(lin)(lin)物(wu)所有(you)權、融(rong)資租賃(lin)(lin)法律關系不成立的(de)問(wen)題。因(yin)此，如(ru)果(guo)租賃(lin)(lin)物(wu)存在權屬(shu)瑕疵的(de)，訴(su)(su)訟中出(chu)租人(ren)也將面臨(lin)名(ming)為租賃(lin)(lin)、實為借貸(dai)的(de)訴(su)(su)訟風(feng)險。

　　（三）以公益性資(zi)產(chan)作為(wei)租(zu)賃(lin)物

　　參考罰單：蘇金(jin)罰決(jue)字（2024）XX號(hao)、貴(gui)金(jin)罰決(jue)字〔2024〕XX號(hao)、深金(jin)罰決(jue)字〔2023〕XX號(hao)、浙金(jin)罰決(jue)字（2023）XX號(hao)、佛(fo)銀保監罰決(jue)字〔2023〕XX號(hao)

　　處(chu)罰原因(yin)分析：《中(zhong)國銀(yin)保監(jian)(jian)(jian)會(hui)辦(ban)(ban)公(gong)廳關(guan)于加強金融租(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)司融資(zi)租(zu)(zu)(zu)賃(lin)(lin)(lin)業務(wu)合規(gui)(gui)監(jian)(jian)(jian)管有(you)(you)(you)關(guan)問題的(de)通(tong)知(zhi)》（銀(yin)保監(jian)(jian)(jian)辦(ban)(ban)發〔2022〕12號發布）明確：“作(zuo)為租(zu)(zu)(zu)賃(lin)(lin)(lin)物的(de)構筑物，須滿足所(suo)有(you)(you)(you)權(quan)完(wan)整且可轉移（出(chu)賣人(ren)出(chu)售前依法享有(you)(you)(you)對構筑物的(de)占有(you)(you)(you)、使用、收益(yi)和處(chu)分權(quan)利，且不存在權(quan)利瑕(xia)疵(ci)）、可處(chu)置（金融租(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)司可取回、變現）、非公(gong)益(yi)性、具備經濟(ji)價值（能(neng)準(zhun)確估值、能(neng)為承租(zu)(zu)(zu)人(ren)帶來經營性收入并償還租(zu)(zu)(zu)金）的(de)要求。”《中(zhong)國銀(yin)保監(jian)(jian)(jian)會(hui)關(guan)于開展“鞏固治亂(luan)象成(cheng)果促進合規(gui)(gui)建設”工(gong)(gong)作(zuo)的(de)通(tong)知(zhi)》（銀(yin)保監(jian)(jian)(jian)發〔2019〕23號發布）附件2《2019年非銀(yin)行領域(yu)“鞏固治亂(luan)象成(cheng)果促進合規(gui)(gui)建設”工(gong)(gong)作(zuo)要點》也(ye)明確，金融租(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)司以(yi)公(gong)益(yi)性資(zi)產(chan)、在建工(gong)(gong)程、未(wei)取得所(suo)有(you)(you)(you)權(quan)或(huo)所(suo)有(you)(you)(you)權(quan)存在瑕(xia)疵(ci)的(de)財(cai)產(chan)作(zuo)為租(zu)(zu)(zu)賃(lin)(lin)(lin)物構成(cheng)違(wei)規(gui)(gui)。

　　上海金(jin)融(rong)(rong)(rong)(rong)法院2024年(nian)發布(bu)(bu)的(de)《融(rong)(rong)(rong)(rong)資租(zu)賃(lin)(lin)(lin)糾紛法律風險防范(fan)報告》指出(chu)：“2022年(nian)原銀保監會發布(bu)(bu)了《關于加強金(jin)融(rong)(rong)(rong)(rong)租(zu)賃(lin)(lin)(lin)公(gong)司(si)融(rong)(rong)(rong)(rong)資租(zu)賃(lin)(lin)(lin)業務(wu)(wu)合規監管(guan)(guan)有(you)關問題(ti)的(de)通(tong)知》，對(dui)售(shou)后回租(zu)通(tong)道(dao)(dao)業務(wu)(wu)新增地方(fang)(fang)政(zheng)府(fu)隱性債務(wu)(wu)進行了規范(fan)，開始限制道(dao)(dao)路、市(shi)政(zheng)管(guan)(guan)道(dao)(dao)、水利管(guan)(guan)道(dao)(dao)、橋梁、壩、堰(yan)、水道(dao)(dao)、洞，非設(she)備類在(zai)建工(gong)程、涉嫌新增地方(fang)(fang)政(zheng)府(fu)隱性債務(wu)(wu)以及被(bei)處(chu)置后可能影(ying)響(xiang)(xiang)公(gong)共服(fu)務(wu)(wu)正常(chang)供應(ying)的(de)構筑物(wu)作(zuo)(zuo)為租(zu)賃(lin)(lin)(lin)物(wu)。2023年(nian)7月25日(ri)國家金(jin)融(rong)(rong)(rong)(rong)監督管(guan)(guan)理總局(ju)對(dui)金(jin)融(rong)(rong)(rong)(rong)租(zu)賃(lin)(lin)(lin)行業又出(chu)臺了《關于進一步做好金(jin)融(rong)(rong)(rong)(rong)租(zu)賃(lin)(lin)(lin)公(gong)司(si)監管(guan)(guan)工(gong)作(zuo)(zuo)的(de)通(tong)知》，要求嚴禁開展(zhan)非設(she)備類售(shou)后回租(zu)，進一步控制地方(fang)(fang)政(zheng)府(fu)新增債務(wu)(wu)。監管(guan)(guan)政(zheng)策的(de)變化將(jiang)影(ying)響(xiang)(xiang)司(si)法實務(wu)(wu)中對(dui)此類融(rong)(rong)(rong)(rong)資租(zu)賃(lin)(lin)(lin)合同效力(li)的(de)認定。”由此可見，基于監管(guan)(guan)角度(du)已經(jing)將(jiang)公(gong)益性資產列(lie)為禁止(zhi)作(zuo)(zuo)為租(zu)賃(lin)(lin)(lin)物(wu)的(de)范(fan)圍，司(si)法實踐中通(tong)常(chang)也將(jiang)對(dui)出(chu)租(zu)人開展(zhan)的(de)此類融(rong)(rong)(rong)(rong)資租(zu)賃(lin)(lin)(lin)交易作(zuo)(zuo)出(chu)負面評價。

　　二、未按規定辦理租賃物所有權轉移登記

　　參考罰(fa)單(dan)：金罰(fa)決(jue)字〔2024〕XX號、滬(hu)銀(yin)保監罰(fa)決(jue)字〔2022〕XX號

　　處罰原因分析(xi)：《金融租(zu)(zu)(zu)賃(lin)(lin)(lin)公司(si)管理(li)(li)辦法》（2024）第(di)53條規(gui)(gui)定(ding)：“金融租(zu)(zu)(zu)賃(lin)(lin)(lin)公司(si)應當(dang)(dang)合(he)(he)法取得租(zu)(zu)(zu)賃(lin)(lin)(lin)物(wu)的(de)(de)所(suo)有(you)權(quan)。/租(zu)(zu)(zu)賃(lin)(lin)(lin)物(wu)屬(shu)于(yu)(yu)未經登(deng)(deng)記(ji)(ji)不(bu)得對抗善意第(di)三人的(de)(de)財(cai)產(chan)(chan)類(lei)別，金融租(zu)(zu)(zu)賃(lin)(lin)(lin)公司(si)應當(dang)(dang)依法辦理(li)(li)相關登(deng)(deng)記(ji)(ji)。/除前款規(gui)(gui)定(ding)情形外，金融租(zu)(zu)(zu)賃(lin)(lin)(lin)公司(si)應當(dang)(dang)在(zai)國(guo)務院(yuan)指定(ding)的(de)(de)動產(chan)(chan)和權(quan)利擔保(bao)統一(yi)登(deng)(deng)記(ji)(ji)機構辦理(li)(li)融資租(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)記(ji)(ji)，采取有(you)效措施保(bao)障(zhang)對租(zu)(zu)(zu)賃(lin)(lin)(lin)物(wu)的(de)(de)合(he)(he)法權(quan)益(yi)。”《金融租(zu)(zu)(zu)賃(lin)(lin)(lin)公司(si)管理(li)(li)辦法》（2014，已失(shi)效）第(di)33條規(gui)(gui)定(ding)：“租(zu)(zu)(zu)賃(lin)(lin)(lin)物(wu)屬(shu)于(yu)(yu)國(guo)家法律法規(gui)(gui)規(gui)(gui)定(ding)所(suo)有(you)權(quan)轉移必須(xu)到登(deng)(deng)記(ji)(ji)部門進行(xing)(xing)登(deng)(deng)記(ji)(ji)的(de)(de)財(cai)產(chan)(chan)類(lei)別，金融租(zu)(zu)(zu)賃(lin)(lin)(lin)公司(si)應當(dang)(dang)進行(xing)(xing)相關登(deng)(deng)記(ji)(ji)。租(zu)(zu)(zu)賃(lin)(lin)(lin)物(wu)不(bu)屬(shu)于(yu)(yu)需(xu)要登(deng)(deng)記(ji)(ji)的(de)(de)財(cai)產(chan)(chan)類(lei)別，金融租(zu)(zu)(zu)賃(lin)(lin)(lin)公司(si)應當(dang)(dang)采取有(you)效措施保(bao)障(zhang)對租(zu)(zu)(zu)賃(lin)(lin)(lin)物(wu)的(de)(de)合(he)(he)法權(quan)益(yi)。”

　　融資(zi)租(zu)賃(lin)交易(yi)通常以有形(xing)動(dong)產(chan)作(zuo)為(wei)租(zu)賃(lin)物(wu)，出租(zu)人可以通過指示(shi)交付方(fang)式取(qu)得(de)所有權(quan)。但是，《民法(fa)典》第209條(tiao)第1款規定：“不動(dong)產(chan)物(wu)權(quan)的設立(li)、變更、轉讓(rang)和(he)消(xiao)滅，經(jing)(jing)依法(fa)登(deng)(deng)記，發生效力(li)；未經(jing)(jing)登(deng)(deng)記，不發生效力(li)，但是法(fa)律另有規定的除外(wai)。”如果租(zu)賃(lin)物(wu)為(wei)不動(dong)產(chan)的，出租(zu)人只有辦理了不動(dong)產(chan)登(deng)(deng)記后，方(fang)可取(qu)得(de)租(zu)賃(lin)物(wu)所有權(quan)。

　　《不(bu)動產(chan)(chan)登記(ji)(ji)(ji)暫(zan)行(xing)(xing)條例(li)》（2019修正）第(di)2條第(di)2款規定(ding)(ding)：“本(ben)條例(li)所(suo)稱不(bu)動產(chan)(chan)，是指土(tu)地(di)、海(hai)域以(yi)及(ji)房屋、林木等(deng)定(ding)(ding)著物(wu)(wu)。”《不(bu)動產(chan)(chan)登記(ji)(ji)(ji)暫(zan)行(xing)(xing)條例(li)實(shi)施(shi)細則(ze)》（2019修正）第(di)2條規定(ding)(ding)：“不(bu)動產(chan)(chan)登記(ji)(ji)(ji)應當依照(zhao)當事人(ren)(ren)的(de)(de)申請(qing)進行(xing)(xing)，但法(fa)律、行(xing)(xing)政法(fa)規以(yi)及(ji)本(ben)實(shi)施(shi)細則(ze)另(ling)有規定(ding)(ding)的(de)(de)除外。房屋等(deng)建(jian)筑物(wu)(wu)、構筑物(wu)(wu)和森(sen)林、林木等(deng)定(ding)(ding)著物(wu)(wu)應當與其(qi)所(suo)依附的(de)(de)土(tu)地(di)、海(hai)域一并登記(ji)(ji)(ji)，保持權利主體(ti)一致。”就(jiu)出租(zu)人(ren)(ren)開展的(de)(de)以(yi)管(guan)網(wang)作(zuo)為(wei)(wei)租(zu)賃物(wu)(wu)的(de)(de)融資(zi)租(zu)賃交易而言(yan)，如果管(guan)網(wang)附著于土(tu)地(di)，則(ze)可能被定(ding)(ding)性為(wei)(wei)不(bu)動產(chan)(chan)。此外，出租(zu)人(ren)(ren)以(yi)碼頭、大壩(ba)、橋梁(liang)作(zuo)為(wei)(wei)租(zu)賃物(wu)(wu)的(de)(de)，上述(shu)租(zu)賃物(wu)(wu)屬于《不(bu)動產(chan)(chan)登記(ji)(ji)(ji)暫(zan)行(xing)(xing)條例(li)實(shi)施(shi)細則(ze)》（2019修正）第(di)2條所(suo)述(shu)構筑物(wu)(wu)。而出租(zu)人(ren)(ren)通(tong)常無法(fa)參考不(bu)動產(chan)(chan)的(de)(de)過戶(hu)登記(ji)(ji)(ji)要求(qiu)，就(jiu)管(guan)網(wang)、碼頭、大壩(ba)、橋梁(liang)辦(ban)理過戶(hu)登記(ji)(ji)(ji)。因(yin)此，可能出現金融租(zu)賃公(gong)司因(yin)未按規定(ding)(ding)辦(ban)理租(zu)賃物(wu)(wu)所(suo)有權轉移(yi)登記(ji)(ji)(ji)而被行(xing)(xing)政處罰的(de)(de)情況。

　　此外，部分出(chu)租(zu)人可能(neng)采(cai)用受讓(rang)不(bu)動產(chan)項目公司股權、要求承租(zu)人在完成作為租(zu)賃物(wu)的不(bu)動產(chan)過戶登(deng)(deng)記(ji)前分多次(ci)持續支(zhi)付保證金等方式，規避辦理(li)不(bu)動產(chan)過戶登(deng)(deng)記(ji)手(shou)續。上述操(cao)作方式也可能(neng)導致監管部門認(ren)定金融租(zu)賃公司未按(an)規定辦理(li)租(zu)賃物(wu)所有權轉(zhuan)移登(deng)(deng)記(ji)違規。

　　三、違規向平臺公司或地方政府提供融資，或要求地方政府提供擔保

　　參考罰(fa)(fa)(fa)(fa)單：桂(gui)金罰(fa)(fa)(fa)(fa)決字(zi)（2024）XX號(hao)、滬銀(yin)保監罰(fa)(fa)(fa)(fa)決字(zi)〔2022〕XX號(hao)、津銀(yin)保監罰(fa)(fa)(fa)(fa)決字(zi)〔2019〕XX號(hao)、魯銀(yin)監罰(fa)(fa)(fa)(fa)決字(zi)〔2017〕XX號(hao)、蘇(su)銀(yin)監罰(fa)(fa)(fa)(fa)決字(zi)〔2017〕XX號(hao)

處罰原因分析：《國(guo)務(wu)(wu)院(yuan)關(guan)于(yu)(yu)加強地方(fang)政(zheng)(zheng)(zheng)府(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)性(xing)債(zhai)務(wu)(wu)管(guan)(guan)理的(de)意(yi)見(jian)》（國(guo)發〔2014〕43號）第5點(dian)第（三(san)）項規(gui)(gui)(gui)(gui)定(ding)：“強化債(zhai)權人(ren)約束。金(jin)(jin)(jin)(jin)(jin)融(rong)機構(gou)等(deng)(deng)不(bu)(bu)得(de)違(wei)(wei)(wei)(wei)法違(wei)(wei)(wei)(wei)規(gui)(gui)(gui)(gui)向地方(fang)政(zheng)(zheng)(zheng)府(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)提(ti)供(gong)(gong)(gong)融(rong)資(zi)(zi)(zi)，不(bu)(bu)得(de)要求地方(fang)政(zheng)(zheng)(zheng)府(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)違(wei)(wei)(wei)(wei)法違(wei)(wei)(wei)(wei)規(gui)(gui)(gui)(gui)提(ti)供(gong)(gong)(gong)擔(dan)(dan)(dan)保(bao)。……金(jin)(jin)(jin)(jin)(jin)融(rong)機構(gou)等(deng)(deng)違(wei)(wei)(wei)(wei)法違(wei)(wei)(wei)(wei)規(gui)(gui)(gui)(gui)提(ti)供(gong)(gong)(gong)政(zheng)(zheng)(zheng)府(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)性(xing)融(rong)資(zi)(zi)(zi)的(de)，應(ying)自行(xing)承(cheng)擔(dan)(dan)(dan)相(xiang)(xiang)應(ying)損(sun)失，并按照商業(ye)(ye)(ye)(ye)銀(yin)行(xing)法、銀(yin)行(xing)業(ye)(ye)(ye)(ye)監督管(guan)(guan)理法等(deng)(deng)法律(lv)法規(gui)(gui)(gui)(gui)追究(jiu)相(xiang)(xiang)關(guan)機構(gou)和(he)人(ren)員(yuan)的(de)責(ze)任。”《關(guan)于(yu)(yu)堅決制止地方(fang)以(yi)政(zheng)(zheng)(zheng)府(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)購買(mai)服(fu)務(wu)(wu)名義違(wei)(wei)(wei)(wei)法違(wei)(wei)(wei)(wei)規(gui)(gui)(gui)(gui)融(rong)資(zi)(zi)(zi)的(de)通(tong)知》（財預(yu)〔2017〕87號發布）第4條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)定(ding)：“……地方(fang)政(zheng)(zheng)(zheng)府(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)及其部門不(bu)(bu)得(de)利(li)用或(huo)(huo)虛構(gou)政(zheng)(zheng)(zheng)府(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)購買(mai)服(fu)務(wu)(wu)合同為(wei)(wei)建設工程變(bian)相(xiang)(xiang)舉債(zhai)，不(bu)(bu)得(de)通(tong)過(guo)政(zheng)(zheng)(zheng)府(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)購買(mai)服(fu)務(wu)(wu)向金(jin)(jin)(jin)(jin)(jin)融(rong)機構(gou)、融(rong)資(zi)(zi)(zi)租(zu)賃公(gong)(gong)(gong)司(si)等(deng)(deng)非金(jin)(jin)(jin)(jin)(jin)融(rong)機構(gou)進行(xing)融(rong)資(zi)(zi)(zi)，不(bu)(bu)得(de)以(yi)任何方(fang)式(shi)虛構(gou)或(huo)(huo)超越權限簽(qian)訂應(ying)付（收）賬款合同幫助融(rong)資(zi)(zi)(zi)平(ping)(ping)臺(tai)公(gong)(gong)(gong)司(si)等(deng)(deng)企(qi)(qi)業(ye)(ye)(ye)(ye)融(rong)資(zi)(zi)(zi)。”《關(guan)于(yu)(yu)制止地方(fang)政(zheng)(zheng)(zheng)府(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)違(wei)(wei)(wei)(wei)法違(wei)(wei)(wei)(wei)規(gui)(gui)(gui)(gui)融(rong)資(zi)(zi)(zi)行(xing)為(wei)(wei)的(de)通(tong)知》（財預(yu)〔2012〕463號發布，已失效）第4條(tiao)(tiao)(tiao)規(gui)(gui)(gui)(gui)定(ding)：“……符(fu)合條(tiao)(tiao)(tiao)件的(de)融(rong)資(zi)(zi)(zi)平(ping)(ping)臺(tai)公(gong)(gong)(gong)司(si)因承(cheng)擔(dan)(dan)(dan)公(gong)(gong)(gong)共租(zu)賃住房(fang)、公(gong)(gong)(gong)路等(deng)(deng)公(gong)(gong)(gong)益性(xing)項目建設舉借需要財政(zheng)(zheng)(zheng)性(xing)資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)償(chang)還的(de)債(zhai)務(wu)(wu)，除法律(lv)和(he)國(guo)務(wu)(wu)院(yuan)另有規(gui)(gui)(gui)(gui)定(ding)外，不(bu)(bu)得(de)向非金(jin)(jin)(jin)(jin)(jin)融(rong)機構(gou)和(he)個人(ren)借款，不(bu)(bu)得(de)通(tong)過(guo)金(jin)(jin)(jin)(jin)(jin)融(rong)機構(gou)中的(de)財務(wu)(wu)公(gong)(gong)(gong)司(si)、信(xin)托公(gong)(gong)(gong)司(si)、基金(jin)(jin)(jin)(jin)(jin)公(gong)(gong)(gong)司(si)、金(jin)(jin)(jin)(jin)(jin)融(rong)租(zu)賃公(gong)(gong)(gong)司(si)、保(bao)險公(gong)(gong)(gong)司(si)等(deng)(deng)直接或(huo)(huo)間接融(rong)資(zi)(zi)(zi)。”第5條(tiao)(tiao)(tiao)第1款規(gui)(gui)(gui)(gui)定(ding)：“地方(fang)各級政(zheng)(zheng)(zheng)府(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)及所屬機關(guan)事(shi)(shi)業(ye)(ye)(ye)(ye)單(dan)位(wei)(wei)、社(she)(she)會(hui)團體，要繼續(xu)嚴格按照《擔(dan)(dan)(dan)保(bao)法》等(deng)(deng)有關(guan)法律(lv)法規(gui)(gui)(gui)(gui)規(gui)(gui)(gui)(gui)定(ding)，不(bu)(bu)得(de)出具擔(dan)(dan)(dan)保(bao)函、承(cheng)諾函、安慰函等(deng)(deng)直接或(huo)(huo)變(bian)相(xiang)(xiang)擔(dan)(dan)(dan)保(bao)協議(yi)(yi)，不(bu)(bu)得(de)以(yi)機關(guan)事(shi)(shi)業(ye)(ye)(ye)(ye)單(dan)位(wei)(wei)及社(she)(she)會(hui)團體的(de)國(guo)有資(zi)(zi)(zi)產為(wei)(wei)其他(ta)單(dan)位(wei)(wei)或(huo)(huo)企(qi)(qi)業(ye)(ye)(ye)(ye)融(rong)資(zi)(zi)(zi)進行(xing)抵押或(huo)(huo)質(zhi)押，不(bu)(bu)得(de)為(wei)(wei)其他(ta)單(dan)位(wei)(wei)或(huo)(huo)企(qi)(qi)業(ye)(ye)(ye)(ye)融(rong)資(zi)(zi)(zi)承(cheng)諾承(cheng)擔(dan)(dan)(dan)償(chang)債(zhai)責(ze)任，不(bu)(bu)得(de)為(wei)(wei)其他(ta)單(dan)位(wei)(wei)或(huo)(huo)企(qi)(qi)業(ye)(ye)(ye)(ye)的(de)回購（BT）協議(yi)(yi)提(ti)供(gong)(gong)(gong)擔(dan)(dan)(dan)保(bao)，不(bu)(bu)得(de)從事(shi)(shi)其他(ta)違(wei)(wei)(wei)(wei)法違(wei)(wei)(wei)(wei)規(gui)(gui)(gui)(gui)擔(dan)(dan)(dan)保(bao)承(cheng)諾行(xing)為(wei)(wei)。”由(you)(you)此(ci)可見(jian)，禁(jin)(jin)止金(jin)(jin)(jin)(jin)(jin)融(rong)租(zu)賃公(gong)(gong)(gong)司(si)向平(ping)(ping)臺(tai)公(gong)(gong)(gong)司(si)或(huo)(huo)地方(fang)政(zheng)(zheng)(zheng)府(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)提(ti)供(gong)(gong)(gong)融(rong)資(zi)(zi)(zi)，禁(jin)(jin)止金(jin)(jin)(jin)(jin)(jin)融(rong)租(zu)賃公(gong)(gong)(gong)司(si)接受地方(fang)政(zheng)(zheng)(zheng)府(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)(fu)提(ti)供(gong)(gong)(gong)擔(dan)(dan)(dan)保(bao)的(de)監管(guan)(guan)要求由(you)(you)來已久。

　　《最高(gao)人(ren)民(min)(min)法(fa)院(yuan)關(guan)(guan)于適用〈中華(hua)人(ren)民(min)(min)共(gong)和(he)國(guo)民(min)(min)法(fa)典(dian)〉有關(guan)(guan)擔(dan)保(bao)制度的解(jie)釋》（法(fa)釋〔2020〕28號）第5條第1款規定：“機關(guan)(guan)法(fa)人(ren)提供擔(dan)保(bao)的，人(ren)民(min)(min)法(fa)院(yuan)應(ying)當認定擔(dan)保(bao)合同無效，但(dan)是經國(guo)務院(yuan)批(pi)準為(wei)使(shi)用外(wai)國(guo)政(zheng)(zheng)府或(huo)者(zhe)國(guo)際(ji)經濟組織貸(dai)款進行轉(zhuan)貸(dai)的除外(wai)。”據此，金融租(zu)賃公司接受地(di)方政(zheng)(zheng)府或(huo)部(bu)門擔(dan)保(bao)的，擔(dan)保(bao)合同無效。

　　在金融租(zu)賃(lin)(lin)公司(si)直接與平(ping)臺公司(si)開(kai)展的(de)融資(zi)租(zu)賃(lin)(lin)交易合同效(xiao)力方面，法院通常將結合租(zu)賃(lin)(lin)物(wu)的(de)情況判斷融資(zi)租(zu)賃(lin)(lin)合同是否(fou)(fou)有效(xiao)。當租(zu)賃(lin)(lin)物(wu)為公益性資(zi)產、管網、構(gou)筑物(wu)時(shi)，能(neng)否(fou)(fou)成立融資(zi)租(zu)賃(lin)(lin)關系問題可(ke)以參(can)考前文的(de)分析(xi)。

　　四、融資租賃資金被挪用

　　參(can)考罰(fa)(fa)(fa)單(dan)：京金罰(fa)(fa)(fa)決(jue)字(zi)(zi)(zi)〔2023〕XX號(hao)、云(yun)銀(yin)保(bao)(bao)監罰(fa)(fa)(fa)決(jue)字(zi)(zi)(zi)〔2022〕XX號(hao)、青銀(yin)保(bao)(bao)監罰(fa)(fa)(fa)決(jue)字(zi)(zi)(zi)〔2022〕XX號(hao)、貴銀(yin)保(bao)(bao)監罰(fa)(fa)(fa)決(jue)字(zi)(zi)(zi)〔2021〕XX號(hao)、鄂(e)銀(yin)保(bao)(bao)監罰(fa)(fa)(fa)決(jue)字(zi)(zi)(zi)〔2020〕XX號(hao)

　　處罰原因分析(xi)：《金(jin)(jin)融(rong)(rong)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)公(gong)司管(guan)(guan)(guan)理(li)辦法(fa)(fa)(fa)》（2024）第(di)54條(tiao)規(gui)定(ding)：“金(jin)(jin)融(rong)(rong)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)公(gong)司應(ying)當(dang)(dang)(dang)在簽(qian)訂融(rong)(rong)資(zi)(zi)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)合(he)同或(huo)明(ming)確(que)融(rong)(rong)資(zi)(zi)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)業務(wu)意(yi)向(xiang)的(de)(de)(de)前(qian)提下，按照承(cheng)租(zu)(zu)人(ren)要求購(gou)置(zhi)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)物(wu)。特(te)殊情(qing)況下需提前(qian)購(gou)置(zhi)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)物(wu)的(de)(de)(de)，應(ying)當(dang)(dang)(dang)與(yu)自身現有(you)業務(wu)領域或(huo)業務(wu)規(gui)劃(hua)保(bao)持(chi)一致，且具有(you)相應(ying)的(de)(de)(de)專業技能(neng)和風(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)能(neng)力(li)。”《金(jin)(jin)融(rong)(rong)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)公(gong)司管(guan)(guan)(guan)理(li)辦法(fa)(fa)(fa)》（2014，已失(shi)效(xiao)）第(di)34條(tiao)也(ye)有(you)類(lei)似規(gui)定(ding)。此外，《銀行(xing)業監(jian)督管(guan)(guan)(guan)理(li)法(fa)(fa)(fa)》（2006修(xiu)正）第(di)21條(tiao)規(gui)定(ding)：“銀行(xing)業金(jin)(jin)融(rong)(rong)機(ji)(ji)構(gou)的(de)(de)(de)審(shen)慎(shen)經營規(gui)則(ze)，由法(fa)(fa)(fa)律、行(xing)政(zheng)法(fa)(fa)(fa)規(gui)規(gui)定(ding)，也(ye)可以(yi)由國務(wu)院(yuan)銀行(xing)業監(jian)督管(guan)(guan)(guan)理(li)機(ji)(ji)構(gou)依照法(fa)(fa)(fa)律、行(xing)政(zheng)法(fa)(fa)(fa)規(gui)制定(ding)。/前(qian)款規(gui)定(ding)的(de)(de)(de)審(shen)慎(shen)經營規(gui)則(ze)，包括風(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)、內部控制、資(zi)(zi)本(ben)充足率、資(zi)(zi)產質量、損失(shi)準備金(jin)(jin)、風(feng)(feng)險(xian)集中(zhong)、關聯(lian)交易、資(zi)(zi)產流動性等內容。/銀行(xing)業金(jin)(jin)融(rong)(rong)機(ji)(ji)構(gou)應(ying)當(dang)(dang)(dang)嚴格遵(zun)守(shou)審(shen)慎(shen)經營規(gui)則(ze)。”如果融(rong)(rong)資(zi)(zi)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)資(zi)(zi)金(jin)(jin)并(bing)非由承(cheng)租(zu)(zu)人(ren)使(shi)用(yong)(yong)的(de)(de)(de)，意(yi)味著(zhu)租(zu)(zu)金(jin)(jin)的(de)(de)(de)直接還款來源可能(neng)并(bing)非承(cheng)租(zu)(zu)人(ren)而是(shi)融(rong)(rong)資(zi)(zi)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)資(zi)(zi)金(jin)(jin)的(de)(de)(de)實際(ji)使(shi)用(yong)(yong)方(fang)。當(dang)(dang)(dang)實際(ji)使(shi)用(yong)(yong)方(fang)不是(shi)融(rong)(rong)資(zi)(zi)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)交易項下保(bao)證人(ren)時，出(chu)租(zu)(zu)人(ren)面臨(lin)的(de)(de)(de)風(feng)(feng)險(xian)將增(zeng)加。此外，融(rong)(rong)資(zi)(zi)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)資(zi)(zi)金(jin)(jin)被挪用(yong)(yong)后(hou)，也(ye)可能(neng)導致資(zi)(zi)金(jin)(jin)實際(ji)被平(ping)臺(tai)公(gong)司或(huo)地方(fang)政(zheng)府使(shi)用(yong)(yong)。

　　最高人(ren)(ren)(ren)(ren)(ren)(ren)民(min)法(fa)院(yuan)劉貴祥(xiang)大法(fa)官在(zai)《關(guan)(guan)(guan)于(yu)金融民(min)商(shang)事審判工作(zuo)中的(de)(de)(de)(de)理念(nian)、機(ji)制和法(fa)律(lv)適用(yong)(yong)問題(ti)》一(yi)(yi)文(wen)中明(ming)(ming)確(que)：“我們(men)認(ren)為(wei)(wei)，這種(zhong)情況(kuang)與‘冒名(ming)(ming)貸款(kuan)(kuan)(kuan)(kuan)(kuan)’不(bu)(bu)同(tong)(tong)(tong)(tong)，名(ming)(ming)義借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)與實(shi)(shi)(shi)際用(yong)(yong)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)之(zhi)間(jian)存在(zai)著(zhu)委托借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)的(de)(de)(de)(de)合(he)(he)意，應當根據商(shang)業(ye)(ye)銀(yin)行(xing)(xing)(xing)在(zai)訂立(li)合(he)(he)同(tong)(tong)(tong)(tong)時(shi)(shi)是(shi)否知道實(shi)(shi)(shi)際用(yong)(yong)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)的(de)(de)(de)(de)存在(zai)分別(bie)適用(yong)(yong)《民(min)法(fa)典》第925條(tiao)、第926條(tiao)規定(ding)的(de)(de)(de)(de)間(jian)接(jie)代(dai)理制度。一(yi)(yi)是(shi)，商(shang)業(ye)(ye)銀(yin)行(xing)(xing)(xing)在(zai)簽訂借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)合(he)(he)同(tong)(tong)(tong)(tong)時(shi)(shi)知道實(shi)(shi)(shi)際用(yong)(yong)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)和名(ming)(ming)義借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)之(zhi)間(jian)的(de)(de)(de)(de)代(dai)理關(guan)(guan)(guan)系的(de)(de)(de)(de)，該借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)合(he)(he)同(tong)(tong)(tong)(tong)直(zhi)接(jie)約(yue)束(shu)商(shang)業(ye)(ye)銀(yin)行(xing)(xing)(xing)和實(shi)(shi)(shi)際借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)，名(ming)(ming)義借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)不(bu)(bu)承(cheng)擔(dan)還本付息的(de)(de)(de)(de)合(he)(he)同(tong)(tong)(tong)(tong)責(ze)(ze)(ze)任(ren)(ren)(ren)，實(shi)(shi)(shi)踐(jian)中簡單(dan)適用(yong)(yong)《民(min)法(fa)典》第146條(tiao)規定(ding)的(de)(de)(de)(de)做法(fa)，將名(ming)(ming)義借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)簽訂的(de)(de)(de)(de)合(he)(he)同(tong)(tong)(tong)(tong)認(ren)定(ding)為(wei)(wei)虛偽表示、將實(shi)(shi)(shi)際借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)簽訂的(de)(de)(de)(de)合(he)(he)同(tong)(tong)(tong)(tong)認(ren)定(ding)為(wei)(wei)隱匿行(xing)(xing)(xing)為(wei)(wei)，并判令名(ming)(ming)義借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)承(cheng)擔(dan)締約(yue)過(guo)失責(ze)(ze)(ze)任(ren)(ren)(ren)，既不(bu)(bu)符合(he)(he)法(fa)理，社(she)會效果也差。二(er)是(shi)，商(shang)業(ye)(ye)銀(yin)行(xing)(xing)(xing)在(zai)訂立(li)合(he)(he)同(tong)(tong)(tong)(tong)時(shi)(shi)不(bu)(bu)知道委托借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)關(guan)(guan)(guan)系的(de)(de)(de)(de)，名(ming)(ming)義借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)在(zai)訴訟中以應當由實(shi)(shi)(shi)際用(yong)(yong)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)承(cheng)擔(dan)責(ze)(ze)(ze)任(ren)(ren)(ren)作(zuo)為(wei)(wei)抗辯事由的(de)(de)(de)(de)，人(ren)(ren)(ren)(ren)(ren)(ren)民(min)法(fa)院(yuan)應當追加實(shi)(shi)(shi)際用(yong)(yong)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)參(can)加訴訟，并向(xiang)商(shang)業(ye)(ye)銀(yin)行(xing)(xing)(xing)釋(shi)明(ming)(ming)其(qi)有權選(xuan)擇相對(dui)人(ren)(ren)(ren)(ren)(ren)(ren)，商(shang)業(ye)(ye)銀(yin)行(xing)(xing)(xing)選(xuan)定(ding)實(shi)(shi)(shi)際用(yong)(yong)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)作(zuo)為(wei)(wei)合(he)(he)同(tong)(tong)(tong)(tong)相對(dui)人(ren)(ren)(ren)(ren)(ren)(ren)的(de)(de)(de)(de)，人(ren)(ren)(ren)(ren)(ren)(ren)民(min)法(fa)院(yuan)不(bu)(bu)得(de)判令名(ming)(ming)義借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)承(cheng)擔(dan)還款(kuan)(kuan)(kuan)(kuan)(kuan)責(ze)(ze)(ze)任(ren)(ren)(ren)；商(shang)業(ye)(ye)銀(yin)行(xing)(xing)(xing)選(xuan)定(ding)名(ming)(ming)義借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)作(zuo)為(wei)(wei)合(he)(he)同(tong)(tong)(tong)(tong)相對(dui)人(ren)(ren)(ren)(ren)(ren)(ren)的(de)(de)(de)(de)，人(ren)(ren)(ren)(ren)(ren)(ren)民(min)法(fa)院(yuan)應當釋(shi)明(ming)(ming)名(ming)(ming)義借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)在(zai)本案中向(xiang)實(shi)(shi)(shi)際用(yong)(yong)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)提出權利主張，在(zai)判令名(ming)(ming)義借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)承(cheng)擔(dan)責(ze)(ze)(ze)任(ren)(ren)(ren)的(de)(de)(de)(de)同(tong)(tong)(tong)(tong)時(shi)(shi)，判令實(shi)(shi)(shi)際用(yong)(yong)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)向(xiang)名(ming)(ming)義借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)承(cheng)擔(dan)責(ze)(ze)(ze)任(ren)(ren)(ren)，實(shi)(shi)(shi)現糾(jiu)紛的(de)(de)(de)(de)一(yi)(yi)次性(xing)解決。”雖然上述文(wen)章討(tao)論的(de)(de)(de)(de)是(shi)商(shang)業(ye)(ye)銀(yin)行(xing)(xing)(xing)金融借(jie)款(kuan)(kuan)(kuan)(kuan)(kuan)合(he)(he)同(tong)(tong)(tong)(tong)問題(ti)，但對(dui)于(yu)融資(zi)租(zu)賃(lin)(lin)合(he)(he)同(tong)(tong)(tong)(tong)糾(jiu)紛也具有參(can)考(kao)意義。融資(zi)租(zu)賃(lin)(lin)資(zi)金被(bei)挪用(yong)(yong)的(de)(de)(de)(de)，需(xu)要考(kao)慮出租(zu)人(ren)(ren)(ren)(ren)(ren)(ren)是(shi)否知曉承(cheng)租(zu)人(ren)(ren)(ren)(ren)(ren)(ren)并非實(shi)(shi)(shi)際還款(kuan)(kuan)(kuan)(kuan)(kuan)人(ren)(ren)(ren)(ren)(ren)(ren)，進而判斷融資(zi)租(zu)賃(lin)(lin)法(fa)律(lv)關(guan)(guan)(guan)系是(shi)否成立(li)、究竟由哪(na)一(yi)(yi)方承(cheng)擔(dan)債(zhai)務清償(chang)責(ze)(ze)(ze)任(ren)(ren)(ren)。

　　五、租前調查/租后管理失職

　　參考罰(fa)(fa)(fa)單：渝金管罰(fa)(fa)(fa)決(jue)字(zi)（2024）XX號(hao)、蘇金罰(fa)(fa)(fa)決(jue)字(zi)（2024）XX號(hao)、佛銀(yin)保(bao)監(jian)罰(fa)(fa)(fa)決(jue)字(zi)〔2023〕XX號(hao)、川銀(yin)保(bao)監(jian)罰(fa)(fa)(fa)決(jue)字(zi)（2022）XX號(hao)

　　處罰原因分析(xi)：《銀行(xing)(xing)業(ye)(ye)(ye)監督管理(li)法(fa)》（2006修正）第(di)21條規(gui)定：“銀行(xing)(xing)業(ye)(ye)(ye)金融機(ji)構(gou)的(de)審慎(shen)(shen)經營(ying)規(gui)則(ze)，由法(fa)律、行(xing)(xing)政法(fa)規(gui)規(gui)定，也(ye)可(ke)以(yi)由國(guo)務院(yuan)銀行(xing)(xing)業(ye)(ye)(ye)監督管理(li)機(ji)構(gou)依照法(fa)律、行(xing)(xing)政法(fa)規(gui)制定。/前(qian)款規(gui)定的(de)審慎(shen)(shen)經營(ying)規(gui)則(ze)，包括(kuo)風(feng)險管理(li)、內部(bu)控制、資本充足率、資產(chan)質量、損失準備金、風(feng)險集中、關聯(lian)交易(yi)、資產(chan)流動(dong)性等內容。/銀行(xing)(xing)業(ye)(ye)(ye)金融機(ji)構(gou)應當嚴格遵守審慎(shen)(shen)經營(ying)規(gui)則(ze)。”據此，金融租(zu)賃(lin)公(gong)司(si)如果存(cun)在(zai)未審慎(shen)(shen)開展租(zu)前(qian)、租(zu)后調查工作情況的(de)，監管部(bu)門(men)可(ke)能認定金融租(zu)賃(lin)公(gong)司(si)未遵守審慎(shen)(shen)經營(ying)規(gui)則(ze)，進而對金融租(zu)賃(lin)公(gong)司(si)做(zuo)出行(xing)(xing)政處罰。

　　需要注意(yi)的(de)(de)是，出租人(ren)未審(shen)慎開展(zhan)租前(qian)、租后(hou)(hou)(hou)(hou)調(diao)查工作(zuo)(zuo)(zuo)，不(bu)僅可(ke)能面臨本息無(wu)法(fa)回收的(de)(de)風(feng)(feng)險，相(xiang)關工作(zuo)(zuo)(zuo)人(ren)員(yuan)也可(ke)能被認(ren)(ren)定(ding)構成違法(fa)發(fa)放貸款罪，簽(qian)(qian)訂、履(lv)行(xing)合同失(shi)職被騙罪等承擔刑事(shi)責(ze)(ze)(ze)任。例如，在(zai)（2021）京02刑終(zhong)304號案(an)中，二審(shen)法(fa)院認(ren)(ren)為：“李(li)(li)(li)某(mou)(mou)(mou)系新疆(jiang)英(ying)吉沙(sha)光伏電(dian)站(zhan)項(xiang)(xiang)(xiang)(xiang)目負責(ze)(ze)(ze)人(ren)，其在(zai)未前(qian)往古瑞(rui)瓦特公(gong)(gong)司所在(zai)地(di)和新疆(jiang)英(ying)吉沙(sha)光伏電(dian)站(zhan)項(xiang)(xiang)(xiang)(xiang)目所在(zai)地(di)實(shi)(shi)地(di)考察的(de)(de)情(qing)(qing)況下，僅憑與(yu)李(li)(li)(li)某(mou)(mou)(mou)談(tan)話和李(li)(li)(li)某(mou)(mou)(mou)提(ti)供的(de)(de)材(cai)料即撰寫同意(yi)項(xiang)(xiang)(xiang)(xiang)目進行(xing)的(de)(de)調(diao)查報告；在(zai)風(feng)(feng)控部(bu)門(men)提(ti)出風(feng)(feng)險初審(shen)意(yi)見后(hou)(hou)(hou)(hou)，李(li)(li)(li)某(mou)(mou)(mou)隱瞞古瑞(rui)瓦特公(gong)(gong)司債權(quan)人(ren)與(yu)該融(rong)資(zi)租賃(lin)項(xiang)(xiang)(xiang)(xiang)目擔保(bao)人(ren)的(de)(de)實(shi)(shi)際控制(zhi)人(ren)均(jun)為李(li)(li)(li)某(mou)(mou)(mou)的(de)(de)事(shi)實(shi)(shi)，未認(ren)(ren)真核實(shi)(shi)抵押(ya)物(wu)比(bi)亞迪(di)光伏電(dian)站(zhan)的(de)(de)建設情(qing)(qing)況，就風(feng)(feng)險初審(shen)意(yi)見進行(xing)了答復；在(zai)項(xiang)(xiang)(xiang)(xiang)目評(ping)(ping)(ping)(ping)審(shen)會提(ti)出評(ping)(ping)(ping)(ping)審(shen)意(yi)見后(hou)(hou)(hou)(hou)，李(li)(li)(li)某(mou)(mou)(mou)未按(an)評(ping)(ping)(ping)(ping)審(shen)意(yi)見去核實(shi)(shi)新疆(jiang)英(ying)吉沙(sha)項(xiang)(xiang)(xiang)(xiang)目的(de)(de)政府部(bu)門(men)審(shen)批(pi)情(qing)(qing)況；在(zai)國資(zi)租賃(lin)公(gong)(gong)司放款后(hou)(hou)(hou)(hou)，李(li)(li)(li)某(mou)(mou)(mou)未按(an)其回復評(ping)(ping)(ping)(ping)審(shen)委員(yuan)會中所述‘配合運營(ying)管(guan)理部(bu)跟(gen)蹤租賃(lin)標的(de)(de)物(wu)的(de)(de)供應和安裝情(qing)(qing)況’，也未‘駐場監督項(xiang)(xiang)(xiang)(xiang)目進度’，導致未能及(ji)時發(fa)現李(li)(li)(li)某(mou)(mou)(mou)將(jiang)融(rong)資(zi)款挪作(zuo)(zuo)(zuo)他用。綜上，李(li)(li)(li)某(mou)(mou)(mou)作(zuo)(zuo)(zuo)為新疆(jiang)英(ying)吉沙(sha)光伏電(dian)站(zhan)項(xiang)(xiang)(xiang)(xiang)目負責(ze)(ze)(ze)人(ren)，在(zai)盡職調(diao)查、后(hou)(hou)(hou)(hou)續答復風(feng)(feng)控部(bu)門(men)、項(xiang)(xiang)(xiang)(xiang)目評(ping)(ping)(ping)(ping)審(shen)會及(ji)租后(hou)(hou)(hou)(hou)管(guan)理等事(shi)項(xiang)(xiang)(xiang)(xiang)上，均(jun)未認(ren)(ren)真履(lv)行(xing)自己的(de)(de)工作(zuo)(zuo)(zuo)職責(ze)(ze)(ze)，嚴重不(bu)負責(ze)(ze)(ze)任，對造成國有(you)資(zi)產(chan)特別重大損失(shi)的(de)(de)后(hou)(hou)(hou)(hou)果(guo)具有(you)不(bu)可(ke)推卸(xie)的(de)(de)責(ze)(ze)(ze)任。”最終(zhong)，李(li)(li)(li)某(mou)(mou)(mou)因簽(qian)(qian)訂、履(lv)行(xing)合同失(shi)職被騙罪判(pan)處有(you)期徒刑三年六個月。

　　六、租賃資產分類不準確或不及時

　　參考罰(fa)(fa)單：晉銀(yin)保(bao)(bao)監罰(fa)(fa)決(jue)字﹝2022﹞XX號、洛銀(yin)保(bao)(bao)監罰(fa)(fa)決(jue)字（2022）XX號、渝銀(yin)保(bao)(bao)監罰(fa)(fa)決(jue)字〔2022〕XX號、津銀(yin)保(bao)(bao)監罰(fa)(fa)決(jue)字〔2021〕XX號、皖銀(yin)保(bao)(bao)監罰(fa)(fa)決(jue)字〔2021〕XX號

　　處(chu)罰原因(yin)(yin)分析(xi)：《金融(rong)租(zu)賃(lin)(lin)公司(si)(si)管(guan)(guan)理辦(ban)法》（2024）第(di)(di)42條規(gui)(gui)定：“金融(rong)租(zu)賃(lin)(lin)公司(si)(si)應(ying)當(dang)對租(zu)賃(lin)(lin)應(ying)收款(kuan)建(jian)立以預期信用(yong)損失(shi)為基礎的資(zi)(zi)(zi)(zi)產(chan)質量分類(lei)(lei)(lei)制度，及(ji)(ji)時、準(zhun)確進行(xing)(xing)資(zi)(zi)(zi)(zi)產(chan)質量分類(lei)(lei)(lei)。”《商業銀(yin)(yin)(yin)行(xing)(xing)金融(rong)資(zi)(zi)(zi)(zi)產(chan)風(feng)險分類(lei)(lei)(lei)辦(ban)法》（中國銀(yin)(yin)(yin)行(xing)(xing)保險監督管(guan)(guan)理委員會、中國人民銀(yin)(yin)(yin)行(xing)(xing)令〔2023〕第(di)(di)1號）第(di)(di)2章明(ming)確規(gui)(gui)定金融(rong)資(zi)(zi)(zi)(zi)產(chan)五(wu)級(ji)分類(lei)(lei)(lei)的標準(zhun)。該辦(ban)法第(di)(di)45條規(gui)(gui)定：“國家開(kai)發銀(yin)(yin)(yin)行(xing)(xing)及(ji)(ji)政策性銀(yin)(yin)(yin)行(xing)(xing)、農村合作銀(yin)(yin)(yin)行(xing)(xing)、村鎮銀(yin)(yin)(yin)行(xing)(xing)、農村信用(yong)社和(he)外(wai)國銀(yin)(yin)(yin)行(xing)(xing)分行(xing)(xing)、銀(yin)(yin)(yin)保監會及(ji)(ji)其(qi)(qi)派(pai)出機(ji)構監管(guan)(guan)的其(qi)(qi)他銀(yin)(yin)(yin)行(xing)(xing)業金融(rong)機(ji)構參照本辦(ban)法執(zhi)行(xing)(xing)。另有規(gui)(gui)定的從其(qi)(qi)規(gui)(gui)定。”因(yin)(yin)此，金融(rong)租(zu)賃(lin)(lin)公司(si)(si)開(kai)展租(zu)賃(lin)(lin)資(zi)(zi)(zi)(zi)產(chan)分類(lei)(lei)(lei)工作的監管(guan)(guan)要求較為明(ming)確。金融(rong)租(zu)賃(lin)(lin)公司(si)(si)不能基于業績指標、財務報(bao)表的需要任意調整租(zu)賃(lin)(lin)資(zi)(zi)(zi)(zi)產(chan)分類(lei)(lei)(lei)結果，也不能在應(ying)當(dang)下調租(zu)賃(lin)(lin)資(zi)(zi)(zi)(zi)產(chan)五(wu)級(ji)分類(lei)(lei)(lei)時，延遲下調。

　　七、關聯交易管理不當

　　參考罰(fa)單：浙銀(yin)保(bao)監(jian)(jian)罰(fa)決(jue)字(zi)(zi)〔2022〕XX號、皖銀(yin)保(bao)監(jian)(jian)罰(fa)決(jue)字(zi)(zi)〔2021〕XX號、魯銀(yin)保(bao)監(jian)(jian)罰(fa)決(jue)字(zi)(zi)〔2020〕XX號、滬銀(yin)監(jian)(jian)罰(fa)決(jue)字(zi)(zi)〔2018〕XX號、津(jin)銀(yin)監(jian)(jian)罰(fa)決(jue)字(zi)(zi)〔2017〕XX號

　　處罰原(yuan)因分析：《金(jin)融(rong)(rong)(rong)租賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司管(guan)(guan)理(li)(li)(li)辦(ban)(ban)法》（2024）第47條規(gui)定(ding)：“金(jin)融(rong)(rong)(rong)租賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司應當(dang)加強關(guan)(guan)(guan)(guan)聯(lian)(lian)(lian)交易(yi)(yi)(yi)管(guan)(guan)理(li)(li)(li)，制定(ding)完善關(guan)(guan)(guan)(guan)聯(lian)(lian)(lian)交易(yi)(yi)(yi)管(guan)(guan)理(li)(li)(li)制度，明(ming)確審批(pi)程序和標(biao)準(zhun)(zhun)、內(nei)外部(bu)(bu)審計監督、信息披露等(deng)內(nei)容(rong)。/關(guan)(guan)(guan)(guan)聯(lian)(lian)(lian)交易(yi)(yi)(yi)應當(dang)按照(zhao)商業(ye)原(yuan)則，以不優于非(fei)關(guan)(guan)(guan)(guan)聯(lian)(lian)(lian)方(fang)(fang)同類交易(yi)(yi)(yi)的(de)條件(jian)進行，確保交易(yi)(yi)(yi)的(de)透明(ming)性和公(gong)(gong)(gong)(gong)允性，嚴禁通(tong)過(guo)掩蓋關(guan)(guan)(guan)(guan)聯(lian)(lian)(lian)關(guan)(guan)(guan)(guan)系、拆分交易(yi)(yi)(yi)、嵌套交易(yi)(yi)(yi)拉長融(rong)(rong)(rong)資鏈條等(deng)方(fang)(fang)式規(gui)避關(guan)(guan)(guan)(guan)聯(lian)(lian)(lian)交易(yi)(yi)(yi)監管(guan)(guan)制度規(gui)定(ding)。”第48條規(gui)定(ding)：“金(jin)融(rong)(rong)(rong)租賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司的(de)重(zhong)大關(guan)(guan)(guan)(guan)聯(lian)(lian)(lian)交易(yi)(yi)(yi)應當(dang)經董事會批(pi)準(zhun)(zhun)。/重(zhong)大關(guan)(guan)(guan)(guan)聯(lian)(lian)(lian)交易(yi)(yi)(yi)是(shi)指金(jin)融(rong)(rong)(rong)租賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司與單(dan)個(ge)(ge)關(guan)(guan)(guan)(guan)聯(lian)(lian)(lian)方(fang)(fang)之(zhi)間單(dan)筆交易(yi)(yi)(yi)金(jin)額達到(dao)金(jin)融(rong)(rong)(rong)租賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司上(shang)(shang)季(ji)末(mo)資本(ben)(ben)凈額5%以上(shang)(shang)，或(huo)累計達到(dao)金(jin)融(rong)(rong)(rong)租賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司上(shang)(shang)季(ji)末(mo)資本(ben)(ben)凈額10%以上(shang)(shang)的(de)交易(yi)(yi)(yi)。/金(jin)融(rong)(rong)(rong)租賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司與單(dan)個(ge)(ge)關(guan)(guan)(guan)(guan)聯(lian)(lian)(lian)方(fang)(fang)的(de)交易(yi)(yi)(yi)金(jin)額累計達到(dao)前款標(biao)準(zhun)(zhun)后，其后發生的(de)關(guan)(guan)(guan)(guan)聯(lian)(lian)(lian)交易(yi)(yi)(yi)，每累計達到(dao)上(shang)(shang)季(ji)末(mo)資本(ben)(ben)凈額5%以上(shang)(shang)，應當(dang)重(zhong)新認定(ding)為重(zhong)大關(guan)(guan)(guan)(guan)聯(lian)(lian)(lian)交易(yi)(yi)(yi)。”《金(jin)融(rong)(rong)(rong)租賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司管(guan)(guan)理(li)(li)(li)辦(ban)(ban)法》（2014，已失(shi)效(xiao)）第43條、第45條也有類似規(gui)定(ding)。此外，《金(jin)融(rong)(rong)(rong)租賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司管(guan)(guan)理(li)(li)(li)辦(ban)(ban)法》（2024）、《金(jin)融(rong)(rong)(rong)租賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司管(guan)(guan)理(li)(li)(li)辦(ban)(ban)法》（2014，已失(shi)效(xiao)）均存(cun)在(zai)關(guan)(guan)(guan)(guan)聯(lian)(lian)(lian)方(fang)(fang)監管(guan)(guan)指標(biao)要求，即(ji)金(jin)融(rong)(rong)(rong)租賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司對全部(bu)(bu)關(guan)(guan)(guan)(guan)聯(lian)(lian)(lian)方(fang)(fang)的(de)全部(bu)(bu)融(rong)(rong)(rong)資租賃(lin)(lin)(lin)業(ye)務余額不得超(chao)過(guo)資本(ben)(ben)凈額的(de)50%。

　　實(shi)務中，金融租賃(lin)公司(si)較常見的(de)、違反上述關聯交易規定的(de)情(qing)形(xing)包括：重大關聯交易未(wei)經董事(shi)會批準，通過拆分交易、嵌套交易等(deng)方式規避(bi)關聯交易的(de)規定。

　　八、違反監管數據報送要求

　　參考罰(fa)單(dan)：滬銀(yin)保監(jian)(jian)罰(fa)決字(zi)〔2021〕XX號、津銀(yin)保監(jian)(jian)罰(fa)決字(zi)〔2020〕XX號、滬銀(yin)監(jian)(jian)罰(fa)決字(zi)〔2016〕XX號

　　處(chu)罰原因分析：《銀(yin)(yin)(yin)(yin)(yin)(yin)(yin)(yin)行保(bao)(bao)險監(jian)(jian)(jian)管(guan)(guan)統計管(guan)(guan)理(li)(li)辦(ban)法(fa)(fa)》第(di)(di)2條規(gui)定(ding)：“本辦(ban)法(fa)(fa)所稱銀(yin)(yin)(yin)(yin)(yin)(yin)(yin)(yin)行保(bao)(bao)險機(ji)構(gou)(gou)(gou)，是指(zhi)在中華人(ren)(ren)民共(gong)和(he)國境內依(yi)法(fa)(fa)設立的(de)(de)商業(ye)銀(yin)(yin)(yin)(yin)(yin)(yin)(yin)(yin)行、農村信用合作社等(deng)吸(xi)收公(gong)(gong)(gong)眾存款的(de)(de)金融機(ji)構(gou)(gou)(gou)以(yi)及(ji)(ji)政策性(xing)(xing)銀(yin)(yin)(yin)(yin)(yin)(yin)(yin)(yin)行、金融資產管(guan)(guan)理(li)(li)公(gong)(gong)(gong)司(si)、金融租賃公(gong)(gong)(gong)司(si)、理(li)(li)財(cai)公(gong)(gong)(gong)司(si)、保(bao)(bao)險集團（控股）公(gong)(gong)(gong)司(si)、保(bao)(bao)險公(gong)(gong)(gong)司(si)和(he)保(bao)(bao)險資產管(guan)(guan)理(li)(li)公(gong)(gong)(gong)司(si)等(deng)。”第(di)(di)16條規(gui)定(ding)：“銀(yin)(yin)(yin)(yin)(yin)(yin)(yin)(yin)行保(bao)(bao)險機(ji)構(gou)(gou)(gou)應(ying)按(an)(an)照銀(yin)(yin)(yin)(yin)(yin)(yin)(yin)(yin)保(bao)(bao)監(jian)(jian)(jian)會及(ji)(ji)其派出(chu)(chu)機(ji)構(gou)(gou)(gou)要(yao)求，完善監(jian)(jian)(jian)管(guan)(guan)統計數據填報(bao)審核(he)工作機(ji)制和(he)流程，確保(bao)(bao)數據的(de)(de)真實性(xing)(xing)、準確性(xing)(xing)、及(ji)(ji)時性(xing)(xing)、完整(zheng)性(xing)(xing)。/銀(yin)(yin)(yin)(yin)(yin)(yin)(yin)(yin)行保(bao)(bao)險機(ji)構(gou)(gou)(gou)應(ying)保(bao)(bao)證同(tong)一指(zhi)標在監(jian)(jian)(jian)管(guan)(guan)報(bao)送與(yu)對外(wai)披露的(de)(de)一致性(xing)(xing)。如有重大差(cha)異，應(ying)及(ji)(ji)時向銀(yin)(yin)(yin)(yin)(yin)(yin)(yin)(yin)保(bao)(bao)監(jian)(jian)(jian)會或其派出(chu)(chu)機(ji)構(gou)(gou)(gou)解釋說明。”第(di)(di)27條規(gui)定(ding)：“銀(yin)(yin)(yin)(yin)(yin)(yin)(yin)(yin)保(bao)(bao)監(jian)(jian)(jian)會及(ji)(ji)其派出(chu)(chu)機(ji)構(gou)(gou)(gou)采取(qu)非現場或現場方式實施監(jian)(jian)(jian)管(guan)(guan)統計監(jian)(jian)(jian)督管(guan)(guan)理(li)(li)。對違反本辦(ban)法(fa)(fa)規(gui)定(ding)的(de)(de)銀(yin)(yin)(yin)(yin)(yin)(yin)(yin)(yin)行保(bao)(bao)險機(ji)構(gou)(gou)(gou)，銀(yin)(yin)(yin)(yin)(yin)(yin)(yin)(yin)保(bao)(bao)監(jian)(jian)(jian)會及(ji)(ji)其派出(chu)(chu)機(ji)構(gou)(gou)(gou)可(ke)依(yi)法(fa)(fa)依(yi)規(gui)采取(qu)監(jian)(jian)(jian)督管(guan)(guan)理(li)(li)措施或者(zhe)給予(yu)行政處(chu)罰。”第(di)(di)28條規(gui)定(ding)：“銀(yin)(yin)(yin)(yin)(yin)(yin)(yin)(yin)行保(bao)(bao)險機(ji)構(gou)(gou)(gou)未(wei)按(an)(an)規(gui)定(ding)提供監(jian)(jian)(jian)管(guan)(guan)統計資料的(de)(de)，分別依(yi)據《中華人(ren)(ren)民共(gong)和(he)國銀(yin)(yin)(yin)(yin)(yin)(yin)(yin)(yin)行業(ye)監(jian)(jian)(jian)督管(guan)(guan)理(li)(li)法(fa)(fa)》《中華人(ren)(ren)民共(gong)和(he)國保(bao)(bao)險法(fa)(fa)》《中華人(ren)(ren)民共(gong)和(he)國商業(ye)銀(yin)(yin)(yin)(yin)(yin)(yin)(yin)(yin)行法(fa)(fa)》等(deng)法(fa)(fa)律法(fa)(fa)規(gui)，視情況依(yi)法(fa)(fa)予(yu)以(yi)處(chu)罰。”

　　據此，金融租賃公司(si)如發生監管(guan)(guan)報(bao)表所報(bao)送數(shu)據錯(cuo)誤、漏報(bao)，或未及時報(bao)送監管(guan)(guan)報(bao)表情形的，監管(guan)(guan)部門有權依據《銀(yin)行保險監管(guan)(guan)統計(ji)管(guan)(guan)理辦(ban)法》的規定進行處罰。

　　九、其他處罰事由概覽

　　除(chu)上述較為(wei)(wei)常(chang)見的(de)處(chu)(chu)罰(fa)事由外，金(jin)融(rong)(rong)租(zu)(zu)賃公(gong)司受到行(xing)(xing)政處(chu)(chu)罰(fa)的(de)事由還包括：部(bu)分項(xiang)目公(gong)司管(guan)(guan)(guan)理(li)(li)不(bu)合規(gui)、租(zu)(zu)賃物(wu)(wu)風險管(guan)(guan)(guan)理(li)(li)不(bu)到位、租(zu)(zu)賃物(wu)(wu)非承租(zu)(zu)人固(gu)定(ding)(ding)資(zi)產、新增構筑物(wu)(wu)作(zuo)為(wei)(wei)租(zu)(zu)賃物(wu)(wu)不(bu)符合監(jian)管(guan)(guan)(guan)要(yao)求、對(dui)某不(bu)動產租(zu)(zu)賃物(wu)(wu)未(wei)辦(ban)理(li)(li)權(quan)(quan)(quan)屬轉移登記、以在建工程作(zuo)為(wei)(wei)租(zu)(zu)賃物(wu)(wu)開展融(rong)(rong)資(zi)租(zu)(zu)賃業務(wu)、未(wei)按規(gui)定(ding)(ding)進行(xing)(xing)股權(quan)(quan)(quan)質押管(guan)(guan)(guan)理(li)(li)、股東關聯方識別(bie)不(bu)到位、單一客戶(hu)融(rong)(rong)資(zi)集中度超比例(li)、授權(quan)(quan)(quan)、項(xiang)目調查(cha)、審(shen)議、審(shen)批(pi)放款(kuan)等環(huan)節嚴重不(bu)審(shen)慎、乘用(yong)車(che)融(rong)(rong)資(zi)租(zu)(zu)賃業務(wu)未(wei)通(tong)過有效方式核驗客戶(hu)身份證件、項(xiang)目評審(shen)逆(ni)程序操(cao)作(zuo)、辦(ban)理(li)(li)融(rong)(rong)資(zi)租(zu)(zu)賃業務(wu)時搭售理(li)(li)財(cai)產品(pin)、未(wei)制(zhi)定(ding)(ding)明確的(de)服務(wu)收費標準(zhun)并公(gong)示(shi)、未(wei)按規(gui)定(ding)(ding)履行(xing)(xing)客戶(hu)身份識別(bie)義務(wu)、重要(yao)財(cai)務(wu)數據不(bu)真(zhen)實、違(wei)規(gui)掩蓋(gai)資(zi)產質量(liang)、內控管(guan)(guan)(guan)理(li)(li)不(bu)到位、員工從事違(wei)法(fa)行(xing)(xing)為(wei)(wei)、不(bu)良資(zi)產非潔凈出(chu)表、業務(wu)制(zhi)度違(wei)反監(jian)管(guan)(guan)(guan)規(gui)定(ding)(ding)、未(wei)經(jing)監(jian)管(guan)(guan)(guan)部(bu)門批(pi)準(zhun)通(tong)過其(qi)下屬項(xiang)目公(gong)司開展利率掉期衍生產品(pin)交易、違(wei)反存(cun)款(kuan)準(zhun)備金(jin)管(guan)(guan)(guan)理(li)(li)規(gui)定(ding)(ding)、未(wei)經(jing)任(ren)職資(zi)格審(shen)查(cha)任(ren)命高級管(guan)(guan)(guan)理(li)(li)人員、對(dui)監(jian)管(guan)(guan)(guan)部(bu)門核準(zhun)的(de)住所不(bu)具備使用(yong)權(quan)(quan)(quan)、未(wei)經(jing)批(pi)準(zhun)變更營業場(chang)所、監(jian)管(guan)(guan)(guan)整改要(yao)求未(wei)落(luo)實等。

　　就開展船(chuan)(chuan)(chuan)舶(bo)(bo)融資(zi)租賃交易的(de)(de)(de)金融公司而言(yan)，其還可能由于(yu)船(chuan)(chuan)(chuan)舶(bo)(bo)使用(yong)(yong)不(bu)符合標準或(huo)者要求(qiu)的(de)(de)(de)船(chuan)(chuan)(chuan)舶(bo)(bo)用(yong)(yong)燃(ran)油、未(wei)按照(zhao)規(gui)定(ding)(ding)(ding)的(de)(de)(de)航路或(huo)者航行規(gui)則航行、未(wei)按照(zhao)規(gui)定(ding)(ding)(ding)申請引航、船(chuan)(chuan)(chuan)舶(bo)(bo)未(wei)按照(zhao)規(gui)定(ding)(ding)(ding)錨泊、不(bu)按照(zhao)無線電臺執(zhi)照(zhao)規(gui)定(ding)(ding)(ding)的(de)(de)(de)許可事(shi)項和(he)要求(qiu)設(she)置使用(yong)(yong)無線電臺（站(zhan)）、船(chuan)(chuan)(chuan)舶(bo)(bo)未(wei)按照(zhao)規(gui)定(ding)(ding)(ding)開展自查(cha)、未(wei)隨船(chuan)(chuan)(chuan)保存(cun)船(chuan)(chuan)(chuan)舶(bo)(bo)自查(cha)記錄、進出港(gang)口(kou)、港(gang)外裝卸站(zhan)未(wei)依法向海事(shi)管理機(ji)構報(bao)告、船(chuan)(chuan)(chuan)舶(bo)(bo)未(wei)遵守海事(shi)管理機(ji)構公布的(de)(de)(de)富余水深(shen)要求(qiu)、船(chuan)(chuan)(chuan)舶(bo)(bo)未(wei)按規(gui)定(ding)(ding)(ding)如實記錄垃圾收集處理情(qing)況(kuang)、船(chuan)(chuan)(chuan)舶(bo)(bo)向大氣(qi)排(pai)放明顯可見黑煙、從(cong)事(shi)散裝液體(ti)污染(ran)危害性貨物裝卸作業未(wei)按規(gui)定(ding)(ding)(ding)填(tian)寫防污染(ran)檢查(cha)表及落實防污染(ran)措施(shi)、船(chuan)(chuan)(chuan)舶(bo)(bo)不(bu)按照(zhao)規(gui)定(ding)(ding)(ding)向海洋排(pai)放污染(ran)物、超過標準排(pai)放污染(ran)物、不(bu)遵守中(zhong)國政府或(huo)者海事(shi)管理機(ji)構公布的(de)(de)(de)特別規(gui)定(ding)(ding)(ding)等(deng)原因，受到海事(shi)局(ju)的(de)(de)(de)行政處罰。