Financial leasing is a unique credit method that integrates financing and financing. Therefore, it not only has the general characteristics of credit, but also has its own unique features. Many scholars such as Li Wen (2004) and Yin Wenbo (2008) have summarized and discussed the basic characteristics of financial leasing. It is concluded that financial leasing has the following basic characteristics: First, the ownership of the leased asset is separated from the right to use, and this separation is based on the organic combination of physical objects and currency. The lessee is for the purpose of obtaining the right to use the asset, and the lessor It is to obtain a certain amount of funds; the second is the installment return of the rent, which takes into account the lessor’s reasonable profit and the time value of the capital when the installment is recovered, while ensuring the liquidity and profitability of the enterprise’s funds; the third is the combination of financing and financing , So that it has the dual functions of bank deposits and commodity trade, and realizes the diversification, efficiency and profitability of financing; the fourth is a unique form of capital movement. The capital operation form of financial leasing includes the purchase and lease of assets. And reimbursement, the added value of the equipment is realized during the use of the equipment.Financial leasing is a unique credit method that integrates integration and financing, so it has both the general characteristics of credit and its own unique features. Many scholars, such as Li Wen (2004) and Yu Wenbo (2008), have summarized and discussed the basic characteristics of financial leasing. It is concluded that financial leasing has the following basic characteristics: First, the separation of ownership and use rights of leased assets, which is based on the organic combination of physical and monetary, the lessee for the purpose of obtaining the right to use assets, and the lessor is to obtain certain funds; It has the dual functions of bank deposit and commodity trade, and realizes the diversification, efficiency and income of financing.