ФІНАНСОВИЙ ЛІЗИНГ ЯК ОСНОВНИЙ ІНСТРУМЕНТ ІНВЕСТУВАННЯ ОНОВЛЕННЯ ОСНОВНИХ ЗАСОБІВ

The formation and development of the resource potential of domestic enterprises requires the search for new tools for financing the renewal of fixed assets, among which an important place is financial leasing. Methodological basis of research was the scientific works of both domestic and foreign authors. Historical aspects of the development of leasing relations are revealed in the works of V. Goremykin, O. Grishchenko. Consideration of financial leasing as a form of attracting investment resources of the enterprise is devoted to the research of B. Nakonechny, K. Zakhozhaya, A. Lyashanova. A research aim is to consider the features of the use of financial leasing as a tool for investing in the renewal of fixed assets of domestic enterprises. The basic hypothesis of research is the assumption that financial leasing is a profitable source of funding for the replacement of obsolete equipment with new ones. Exposition of basic material. The concept of "financial lease" is defined, according to the current legislation, the characteristics, positive and negative sides of the financial instrument are given. Originality and practical meaningfulness. The practical significance is determined by the prospects of using financial leasing to encourage industrial enterprises to upgrade fixed assets. Conclusions and prospects of further research. Conclusions are made on the profitability of using financial leasing by industrial enterprises as a safe financial investment tool to update the material and technical base of the enterprise.