Bìznes Inform (Mar 2017)
The Theoretical Approaches to Defining the Essence and Functions of Leasing
Abstract
The article is aimed at researching the theoretical foundations, generalizing scientific approaches to interpretation of the concept of «leasing», defining the main economic characteristics and functions of leasing. Scientific approaches of researchers to definition of the concept of «leasing» were systematized. New scientific approaches to interpretation of the concept of leasing as a form of public-private partnership, a form of ensuring competitiveness, have been allocated. The author’s own point of view on defining the economic essence of leasing as a special type of entrepreneurial activity which at the same time is implemented in the form of the credit-investment along with the trade-property relations has been substantiated. The main functions of leasing according to the object and subject approach in terms of outsourcing have been disclosed. Further researches in this direction will concern systematization of scientific approaches and definition of new attributes of the specific classification of leasing.
