融资租赁是五十年代初首先在美国企业界出现的一种融资技术,又称为金融租赁。它是由出租人购买承租人选定的机器设备,并按照协定将设备出租给承租人使用的一种融资技术。融资租赁中的出租人,通常是银行、租赁公司和设备供应商,承租人则主要是企业。融资租赁是现代资本的经营方式之一,其将资本与资本载体的资产融合在一起,以融 Financial leasing is a kind of financing technology first appeared in the American business circles in the early 1950s, also known as financial leasing. It is a financing technique whereby the lessor purchases the equipment selected by the lessee and, in accordance with the agreement, renters the equipment to the lessee for use. Lessors in finance leases are usually banks, leasing companies and equipment suppliers, while lessees are mostly business. Financial leasing is one of the modes of operation of modern capital. It integrates the assets of capital and capital carrier,