Features of financial leasing at present stage

The article deals with the concept, essence, basis of application of financial leasing as a tool for ensuring economic processes in the enterprise. The specific features of leasing and the factors influencing possibility of application of financial leasing at the modern stage of functioning of national economy of Russia are structured. Data on the most reliable leasing companies are given. The advantages of financial leasing in comparison with Bank credit in the conditions of modern economic development are analyzed.