Abstract
Nowadays one of the main tasks of textile enterprises is the production of products with high added value. This, in its turn, raises the question of the introduction of modern and advanced equipment and technologies into production processes as an objective necessity. For this purpose, investments in new fixed assets will be attracted. This problem is deepening due to insufficient financial resources and investments from traditional sources. As a result, there is a need to attract long-term investments based on the introduction of new forms of financing. The conducted research has shown that leasing, which has been widely used in world practice, is one of the most important tools influencing the activation of investment processes in textile enterprises. In the current conditions, when science and technology are developing rapidly, due to the leasing, enterprises are able to replace machinery and equipment quickly and with a minimum level of investment risk
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