ОСОБЕННОСТИ ИСПОЛЬЗОВАНИЯ ЛИЗИНГА КАК ЭФФЕКТИВНОГО ИНСТРУМЕНТА ФИНАНСИРОВАНИЯ И АКТИВИЗАЦИИ ПРЕДПРИНИМАТЕЛЬСКОЙ ДЕЯТЕЛЬНОСТИ

Abstract

This study is aimed at studying the features of financing the reproduction of non-current assets using leasing, which is currently becoming a popular and effective source of updating the material and technical base of an organization due to certain advantages and government support for the development of leasing activities in the Russian Federation. Federation. The purpose of the article is to develop a system of measures to develop a corporate financial program in the field of leasing operations. Among the objectives of the study: Reveal the features of leasing transactions, outline the prospects for using this source of financing the activities of commercial organizations, explore the potential and main advantages of leasing for all parties to the leasing transaction: for the lessee, lessor, equipment manufacturer and intermediary structures; study the concept of a strategy for forming a company’s financial strategy in the field of searching for effective sources of financing, study the financial possibilities of leasing as a highly effective and flexible tool that allows you to use the latest achievements of scientific and technological progress in production. In the presented work, the research methodology is determined by the use of general scientific and specific scientific methods, etymological and historical approaches; the current regulatory and legal system was analyzed and the main factors in comparative techniques and methods were identified. A comparative analysis of bank lending and leasing operations allowed us to draw conclusions about the advisability of using leasing as an effective source of updating fixed assets.