摘要融资租赁作为我国新兴的交易形式，近几年引起了法律界立法层面和实践层面的重视。在交易中，由于经济、市场等原因，承租人往往无法避免破产的局面，因此产生出租人为保障自身权益而行使法律赋予的破产取回权。本文分四个部分，首先从何为融资租赁、融资租赁中破产取回权的来源以及两者的主要特征进行阐述；其次对融资租赁中的主体、双方权利义务的相关内容分别论述，对取回权相关法律规定和行使权利后的问题进行讲解分析；然后介绍了我国目前融资租赁破产取回权的立法现状，介绍取回权在实践中出现的问题，指出当前立法和实践中不明确、不合理的地方；最后对如何完善我国融资租赁破产取回权的相关立法，如何建立健全相关制度保障权利人权益的问题，根据我国当前交易环境，结合国外相关较完善的法律制度、实践操作，提出一些处理规则的建议。关键词：融资租赁；破产取回权；所有权；ABSTRACTAsanewformoftransactioninChina,financialleasinghasattractedtheattentionofthelegislativeandpracticallevelinthelegalfieldinrecentyears.Inthetransaction,duetoeconomic,marketandotherreasons,thelesseeisoftenunabletoavoidthesituationofbankruptcy,sothelessorexercisesthebankruptcyrecoveryrightgivenbylawtoprotectitsownrightsandinterests.Thispaperisdividedintofourparts,firstofall,fromwhatisfinancialleasing,thesourceoftherightofrecoveryfrombankruptcyinfinancialleasingandthemaincharacteristicsofthetwoaredescribed;secondly,themainbodyoffinancialleasing,therightsandobligationsofbothpartiesarediscussedrespectively,therelevantlegalprovisionsoftherightofrecoveryandtheproblemsaftertheexerciseofrightsareexplainedandanalyzed;then,thecurrentfinancialleasingbankruptcyrecoveryinChinaisintroducedThispaperintroducesthecurrentsituationofthelegislationoftherightofrecovery,pointsouttheproblemsinthepracticeoftherightofrecovery,andpointsouttheunclearandunreasonableplacesinthecurrentlegislationandpractice.Finally,accordingtothecurrenttradingenvironmentofourcountry,combinedwiththerelativeperfectlegalsystemandPracticeofforeigncountries,itdiscusseshowtoimprovetherelevantlegislationoftherightofrecoveryinthebankruptcyoffinancialleasing,howtoestablishandperfecttherelevantsystemtoprotecttherightsandinterestsoftheobligeesOperation,putforwardsomesuggestionsofprocessingrules..Keywords:financinglease;bankruptcyrecallright;ownership目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc33918782"一、引言PAGEREF_Toc33918782\h1HYPERLINK\l"_Toc33918785"二、融资租赁破产取回权的理论概述PAGEREF_Toc33918785\h1HYPERLINK\l"_Toc33918786"（一