杠杆租赁是一种特殊的融资租赁,又称平衡租赁或减租租赁。其租金的确定是以项目本身的原始投资和未来的收益为依托,由于参算因子众多且很难确定,所以很难确定出租人收益最大化时的租金。本文从出租人的角度出发,首先结合了杠杆租赁的特点,建立了杠杆租赁租金计量模型,可以求出最优租金计量区间。在此基础上分析了影响租金的主要因素——折旧方法,使租金范围更小更精确,更大程度保证出租人收益。 Leveraged leasing is a special type of financial leasing, also known as balanced leasing or leasing leasing. The rent is determined based on the original investment of the project itself and the future revenue. Due to the large number of determinants and the difficulty in determining the rent, it is difficult to determine the rent when the lessor maximizes the revenue. In this paper, from the perspective of the lessor, the paper firstly combines the characteristics of leveraged leasing, establishes the leasing rental measurement model, and finds the optimal rent measurement interval. On the basis of this analysis, the main factors affecting rent - depreciation method, so that the scope of the rent smaller and more accurate, to a greater extent to ensure lessors income.