金融租赁是集融物与融资为一体的独特信用方式，故而其既具有信用的一般特征

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.

Financial leasing is a unique way of credit, which integrates financing and financing. Therefore, it not only has the general characteristics of credit, but also has its own unique features. Li Wen (2004), Yin Wenbo (2008) and many other scholars 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 leased assets is separated from the right to use, which is based on the organic combination of material object and currency. The purpose of the lessee is to obtain the right to use the assets, while the lessor is to obtain certain funds; second, the rent is returned by stages, and the reasonable profit and capital time of the lessor are considered when the rent is recovered by stages Value, at the same time, ensures the liquidity and profitability of enterprise funds; third, the combination of financing and financing makes it have the dual functions of bank deposit and commodity trade, realizing the diversification, high efficiency and profitability of financing; fourth, the unique form of capital movement, the form of capital operation of financial leasing includes the purchase, lease out and repayment of assets, and the use of equipment Realize the value-added.<br>