Financial leasing is a financial leasing transaction model that is different from traditional leasing, installment payments and mortgage loans. It has the functions of investment, financing, promotion and asset management. The general business model of financial leasing is direct leasing and sale and leaseback. Direct leasing means that the leasing company purchases the equipment required by the user from the equipment manufacturer through its own funds, and then leases it to the customer. Sale and leaseback means that the lessee sells the equipment it owns to the lessor, and then leases the standard equipment back from the lessor. This mode usually allows the lessee to recover the funds for purchasing the equipment and speed up the capital turnover. Since the repayment method of financial leasing is very flexible and can be customized according to the lessee’s capital plan, compared with traditional bank credit business, financial leasing, a new type of transaction form, can better meet the capital needs or equipment needs of various enterprises .Financial leasing is a different financial lease transaction model than traditional leasing, installment payments and mortgage loans, with investment, financing, promotion and asset management functions. The general business model of financial leasing is direct lease and after-sale leaseback. Direct leasing is when a leasing company buys the equipment requested by the user from the equipment manufacturer through its own funds and then leases it to the customer. After-sale leaseback is when the lessee sells the equipment it owns to the lessor and then leases the standard equipment back from the lessor, usually a model that allows the lessee to recover funds from the purchased equipment and accelerate the turnover of funds. Because the repayment method of financial lease is very flexible and can be customized according to the lessee's capital plan, the new transaction form of financial lease can better meet the capital needs or equipment needs of various types of enterprises compared to the traditional bank credit business.