Operating Lease Companies’ Financial Operations

With the structure of the economy upgrade in recent years, the leasing industry of domestic have a sudden leaps and bounds, the number and the registered capital of the companies in a double-type grow. The appearance of professional operating lease companies is a certain extent product with the finance lease development. In2012, Difference from the sought for finance leases in previous years, the main machinery industry in the operating leases as activity attracted the attention of financing institutions, regardless of the financial system institutions or a third-party leasing companies have been trying to enter this field. This paper uses a case study approach, use the United Rentals Company’s (USA) development and operations as a starting point, to analysis world’s largest operating lease company’s specific operational, in order to understand the development of characteristic in operating lease industry, combined with the domestic X leasing company’s specific circumstances, to explore X operating lease Company as well as domestic industry the way of development. In combination with the improved version "draft-Leasing" which was published by IASB in May2013, to analyzes the development trend of operating leases. The analysis of URI (USA) in this article has important reference value for Chinese operating leases enterprises to improve service levels and capabilities, in order to gain a competitive advantage.