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融资租赁是指出租人根据承租人对供应商、租赁物的选择,向供应商购买租赁物品,提供给承租人使用,向承租人收取租金的一种交易行为。融资租赁交易包括了以物为载体的融资过程,又包含了以租赁债权为载体的融物过程。通过融资租赁,将银行信用、商业信用、消费信用有效叠加,实现了金融、贸易流通和制造业之间的紧密结合,引导了产业资产与金融资本更加合理有序地流动,提高了社会生产的效率和效益,是实现资源优化配置的重要方式。在现代金融服务中,融资租赁占据着重要的地位。
Financial leasing refers to the lessee in accordance with the lessee of suppliers, the choice of leased materials, the purchase of leasing supplies to suppliers, provided to the lessee to use, leasing to the lessee of a transaction. Financial leasing transactions include the process of financing with the carrier as the carrier, and the melting process carried by leasing the claims. Through financing leasing, banks credit, commercial credit and consumer credit are effectively superposed, which realizes the close integration of finance, trade circulation and manufacturing, and leads the more rational and orderly flow of industrial assets and financial capital, and improves the social production Efficiency and efficiency, is an important way to achieve optimal allocation of resources. In modern financial services, financial leasing occupies an important position.