融资租赁在上个世纪五十年代诞生于美国,它将贸易、资产管理、租赁、投资以及金融等要素相互融合,在全世界特别是发达国家迅速发展,是次于银行信贷位居第二的融资方式。虽然我国在融资租赁方面有潜在的市场,但是我国的融资租赁目前的发展不太乐观。怎样深入全面的认识融资租赁,分析融资租赁项目中的承租方财务问题,正是本文的意义所在。 Financial leasing was born in the United States in the 1950s. It combines the elements of trade, asset management, leasing, investment and finance with the rapid development in the world, especially in the developed countries. It is second in bank credit Financing. Although our country has potential market in finance lease, the current development of finance lease in our country is not optimistic. How to thoroughly understand the financial leasing, financial leasing parties in the financial leasing project analysis, it is the significance of this article.