The competition is very fierce in the commodity society nowadays. Any enterprises must renovate the technology and equipment frequently along with the development of high-tech. Lease financing as a kind of financing way with specialty which both finance fund and allocate resource is applied in many countries, and become the second way of financing which is just interior to banking financing. The paper analyzes the appearance, development and status of lease financing in China;resolves the reason why the financing tool is applied less in China than many other countries and behavior of government, enterprises and lease financing institute;gives some suggestions about how to make lease financing is more applicable for financing by using the operating of leasing financing in other countries. The study educes the conclusion that the lease financing could lowers the financing cost, relieves the debt burden, facilities the financing, benefits the asset fluidity, beatified the balance sheet and cash ratio, uses the tax benefits and improve the firm management. How to make the lease financing is more applicable and useful is the issue the study trying to expatiate. Promoting the formation of market economy insight, breeding the lease market and providing a favorable policy condition are what we need to do. |