أثر آلية التأجير التمويلي على مردودية المؤسسات الإقتصادية

Abstract

Leasing is considered as one the most commonly used tools of financing by companies, he help to update assets to keep abreast of technological developments, Wish reduces the coast of production, and improves the quality of products and entrerise, wich is positively reflected first on the profitability of the leased enterprise and secondly on the national economy Companies hqve been able to make leasing to borrowing because it achives some of the characteristics that distingsh it from other sources of financing is less them 100 %. The most important advantages achieved by financial leasing are the tax saving as well as the low coast depending on the financing investment project