当前，随着我国租赁业发展的四大支柱——法律、税收、会计准则、监管体系的不断完善，中国融资租赁业正进入高速发展阶段，正在经历着前所未有的发展机遇。但是，因承租人拖欠租金而造成的违约致租赁公司使企业流动资金经常处于紧张状态，给融资租赁公司的生存发展带来了巨大的风险。如何控制风险越来越成为融资租赁公司必须要面对和亟待解决的难题。　　本文主要围绕售后回租式融资租赁信用风险开展研究，深入了分析售后回租式融资租赁的操作模式和基本特征；介绍了我国融资租赁业从起步到迅速发展，再到租赁公司经营困难、濒临险境甚至破产，又于2001年后在政策环境日益完善的带动下步入稳健的发展历程；并总结了我国融资租赁业发展当前面临的主要困难和问题。　　通过分析，我们可以明显的看到到在诸多融资租赁业发展面对的困难中，信用风险已经成为融资租赁公司最为关注的问题，尤其在针对售后回租式融资租赁方面信用风险控制方面，因为其业务模式的独特性，在其优势明显的前提下又暗藏了较多的风险，尤以信用风险最为突出。本文将我国售后回租式融资租赁业务目前的信用风险状况进行了搜集整理，总结了其主要表现形式，然后从理论和实践两个方面阐述了售后回租式融资租赁信用风险产生的原因，并总结出了影响售后回租式融资租赁信用风险的三大关键因素。　　本文用了大量篇幅从出租人角度就如何有效控制售后回租式融资租赁信用风险提出了三大应对策策略：风险规避策略、风险转移策略、风险应急策略。本文创新构建了适合于售后回租式融资租赁的信用风险综合评价体系，通过AHP层次分析法确定了指标权重并进行了一致性检验，又通过具体项目的应用验证了该评价体系的实用性，同时本文风险转移和应急方面也创造性的提出了诸多建议。　　总之，本文力求在方法和制度上寻求有效的措施以有效控制信用风险，希望对于推进我国融资租赁的发展具有一定的现实意义。

At present, with the rapid development of Chinese leasing industry of four big pillar -- legal, tax, accounting standards, the constant improvement of the regulatory system, Chinese finance leasing industry is entering the stage of rapid development, is experiencing a hitherto unknown development opportunity. However, due to the lessee rent arrears caused by default to leasing companies make enterprise capital often is in nervous condition, bring huge risk to the Finance Leasing Company's survival and development. How to control the risks become more and more Finance Leasing Company must face and solve problems.　　This article focuses on the after sale leaseback financing leasing credit risk research, in-depth analysis of mode of operation and the basic characteristics of after sale leaseback financing leasing, the leasing industry in China from the start to the rapid development, and then to the leasing company operating difficulties, endangered or even bankruptcy, the development process and in 2001 after the policy environment perfect drive into the stable, and summarizes the main difficulties and problems in the development of financial leasing industry in China is currently facing.　　Through the analysis, we can see clearly that development in many difficulties in financing lease, credit risk has become the Finance Leasing Company the most concern, especially in the aspect of credit risk control after sale leaseback financing lease, because of its unique business model, based on its advantage is obvious and hidden under the more risk, especially the credit risk is the most prominent. In this paper, the author collected credit risk in China after sale and leaseback financing leasing business, summarizes the main forms and causes, after sale leaseback financing leasing credit risk resulting from the two aspects of theory and practice, and summarizes the three key factors influencing the after sale leaseback financing leasing credit risk the.　　Then this paper use a lot of space from the lessor perspective on how to effectively control after sale leaseback financing leasing credit risk and puts forward three countermeasures: strategies for risk avoidance strategies, risk transfer strategy, risk response strategy. We construct a comprehensive credit risk evaluation system suitable for the after sale leaseback financing lease, through the AHP analytic hierarchy process to determine the index weight and the consistency test, and through the application of specific project to validate the practicability of this evaluation system, at the same time, risk transfer and emergency also puts forward many suggestions.　　In a word, this paper tries to seek effective measures in the method and system in order to effectively control the credit risk, want to have certain practical significance for promoting the development of financing lease in china.