Leasing jako nowoczesna forma finansowania działalności gospodarczej

Alexandra Bolea, Roxana Cosma
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引用次数: 2

Abstract

A lease agreement is a contract between two parties, the lessor and the lessee. The lessor is the legal owner of the asset, the lessee obtains the right to use the asset in return for rental payments. A lease exists when a customer controls the right to use an identified item, which is when the customer has exclusive use of the item for a period of time and can decide how to use it. Although the first agreement of leasing appeared already in antiquity, the real boom of this form financing the economic activity occurred in the twentieth century. Leasing is currently one of the most common, alternative in relation to credit and loans, forms of obtaining external sources of corporate financing. The aim of the article is to present the idea of leasing agreements, its elements and types, as well as to characterize the development of the leasing market on a global scale. Publication is a review and synthesis of available theories and ideas on leasing with the elements of deductive reasoning. Authors used English-language literature and websites.
租赁作为一种现代企业融资形式
租赁协议是出租人和承租人双方签订的合同。出租人是该资产的合法所有人,承租人以支付租金的方式获得该资产的使用权。租赁是指客户控制已识别物品的使用权,即客户在一段时间内独占使用该物品,并可以决定如何使用该物品。虽然最早的租赁协议在古代就已经出现了,但这种形式为经济活动融资的真正繁荣是在20世纪。租赁是目前与信贷和贷款有关的获得外部公司资金来源的最常见的替代形式之一。本文的目的是介绍租赁协议的概念,其要素和类型,以及在全球范围内租赁市场发展的特点。出版物是一个审查和综合现有的理论和想法,租赁演绎推理的元素。作者使用英语文献和网站。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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