注册会计师经济法合同法40 融资租赁所有权逻辑

【本期主题】拆解融资租赁合同的完整知识脉络——三方结构（出租人/承租人/出卖人）、所有权与使用权分离、售后回租合法性、行政许可豁免，深度解析"资本合规与运营合规精准切割"的监管智慧。【核心案例】航空公司飞机不属于航空公司：融资租赁常态；芯片厂千万设备：租赁公司所有权+承租人使用权；自有设备售后回租：左手倒右手合法；医院核磁设备：出租人无医疗资质不影响合同效力。

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注册会计师经济法合同法40 融资租赁所有权逻辑

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