Also known as lease financing lease financing, is a way to trade, refers to the lessor according to the lessee, the request to the lessee designated by the lessee agrees to seller, the conditions, buy the lessee designated capital goods, and to the lessor retain ownership of the lease item to collect the rent for conditions, and on the lease contract period of the capital goods to possess, use and usufruct transfer to the lessee. It is not sell or installment, because the title to the subject matter is not transferred. Not borrowing, because the subject matter is capital goods not money. Not the mortgage, because the mesh borrowing subject matter all belong to the lessor. Financing lease financing, combining the content, integrating trade multiple functions. Equipment suppliers through finance lease, promote enterprise product sales, will enhance the enterprise the competitive ability. Leased enterprise through melting content realize financing, complete enterprise progress of technology, promote the development of the manufacturing industry.
This paper from the tax differential theory, debt alternative theory, agency cost and bankruptcy cost theory of financing lease on the fundamental theories is detailedly quantitative analysis; Second is specific to the financing lease of the financial risk analysis of causes and classification summaries; Finally some financing lease brought out of the financial risk prevention countermeasures and Suggestions.