Recently, the Shanghai Financial Court held a press conference and released the "Report on Legal Risk Prevention of Financial Leasing Disputes" (hereinafter referred to as the "Report"). This is the third consecutive year since the Shanghai Financial Court established the "Annual Release Mechanism for Financial Dispute Legal Risk Prevention Reports" and successively released the "Private Fund Dispute Legal Risk Prevention Reports" and "Bond Dispute Legal Risk Prevention Reports". The report released this time focuses on the field of financial leasing. It comprehensively summarizes the risks in the financial leasing industry from four parts: current situation and risk analysis, financial leasing disputes, difficult points and legal risk disclosure, and legal risk prevention suggestions. It systematically sorts out the types of financial leasing disputes, analyzes and reveals the causes of risks, and proposes targeted countermeasures and suggestions for legal risk prevention. The report sorted out the types of financing lease disputes, such as qualitative legal disputes such as "financing is actually a loan", disputes between lessors and third parties such as "rental loans" carried out through bank leasing cooperation, disputes arising from the exercise of the lessor's right of retrieval, financing lease registration disputes, and financing interest disputes. Using the financing lease contract dispute cases accepted by Shanghai courts from 2019 to 2023 as a sample, the report analyzed the characteristics of financing lease disputes in terms of the number of cases, the amount of cases, the legal issues reflected, the types of plaintiffs and defendants, the types of disputes, and the business models involved in litigation. On the basis of a comprehensive examination of the current situation, litigation situation, dispute types, and relevant legal risks in the financial leasing industry, the report provides opinions and suggestions to lessees, financial leasing enterprises, regulatory agencies, etc., providing more powerful judicial services and guarantees for the construction of Shanghai International Financial Center. (Lai Xin She)