In capital markets of bond financing, finance leasing has become the second largest financing mode second only to the bank credit financing. In the 80s of last century China brought into the concept of finance lease, but the early development of financial leasing industry is not as good as people's expectation and it did not really play its positive role in the national economy. As the relative laws, regulations, accounting, tax policy and regulatory framework have improved, China is facing rapid development of financial leasing industry., Taking Changzhou Hi-tech Industrial Development Zone General Development (Group) Inc. (hereinafter referred to as "Changzhou hi-tech Group") for example, this paper discusses the establishment of finance leasing companies by enterprises and the selection of related business model, with a view to be reference for similar enterprises to enter the industry. |