创业时除了采取银行贷款、内部集资等筹资手段外,还可以用“借鸡生蛋”的方式开辟新的融资渠道,这就是租赁筹资。现代租赁是以融通资金与融通物资相结合为特征的筹资方法。在这种租赁关系中,存在三个当事人,即出租人、承租人和供货人;要签定两个合同,即出租人和承租人签订的合同与出租人和供货人签订的购买合同。在租赁合同关系中,承租人所需的租赁物件,由承租人自己选择,出租人不得干涉。在租期内,租赁物件所有权仍属于出租人,但使用权属于承租人,承租人在使用期内有负责设备的维修、保养、保管义务。采取租赁融资形式,租赁双方一般能够享受到不同程度的税收优惠和由此带 In addition to adopting financing methods such as bank loans and internal fund-raising, entrepreneurship can also use the “borrowing eggs” approach to open up new financing channels. This is the financing of leasing. Modern leasing is a financing method characterized by the combination of financial resources and financial resources. In this lease relationship, there are three parties, namely the lessor, the lessee and the supplier; two contracts are to be signed, ie the contract signed by the lessor and the lessee and the purchase contract signed by the lessor and the supplier. . In the lease contract relationship, the lease item required by the lessee is selected by the lessee and the lessor may not interfere. During the lease term, the ownership of the leased property still belongs to the lessor, but the right to use belongs to the lessee. The lessee has the obligation to repair, maintain, and maintain the equipment during the period of use. In the form of lease financing, both parties can generally enjoy different levels of tax benefits and thus