租赁,通常是指将商品拥有权从使用权中分开,出租人(lessor)拥有资产业权,承租人(lessee)拥有资产使用权,承租人与出租人双方订立租赁合同,以交换使用权利。根据定价结构,租赁可以分为融资租赁(finance lease)和经营性租赁(operating lease)。融资租赁在汽车信贷研究中已详细探讨过,这里我们主要是针对经营性租赁的研究。 Leasing, usually refers to the ownership of goods from the right to use separation, the lessor owns the assets, the lessee has the right to use the assets, the lessee and the lessor to enter into a lease contract in exchange for the right to use. Under the pricing structure, leases can be divided into finance lease and operating lease. Financing leases have been discussed in detail in the study of auto credit. Here we mainly focus on the study of operating leases.