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PROBLEMS OF MODERN ECONOMICS, N 1 (29), 2009
YOUNG SPECIALISTS
Ivanova N. V.
PhD student, Chair of Accounting, South-Russian State University of Economy and Services

Stages of emergence and development of leasing
The article presents the history of development of the financial rent system, describes theoretical aspects of leasing, and distinguishes the stages of leasing transactions. The author argues for the necessity of state regulation in the sphere of leasing relations. Presently efforts should be concentrated upon the formation of legislative regulation of leasing operations, as well as upon the controlling mechanism of leasing transactions
Key words: leasing, leasing transactions, legal regulation of leasing



Литература:
1. Горемыкин В.А. Лизинг: Учебник — М.: Дашков и К, 2003. — 944 с.
2. Сапожников В.Н., Акимов Е.М., Осипов А.С. Лизинг: значение, сущность, возможности: Учеб. пособие / Моск. гос. строит. ун-т. — М.: МГСУ, 2000. — С. 92.
3. Юсупова А.Т. Экономическая природа лизинга: российские особенности. — Новосибирск, 2001. — 200 с.: ил.
4. Макеев В.Г. Лизинг: Учеб. пособие. — М.: ИНФРА-М, 2003. — С. 34, 45.
5. Информационный портал Лизинг град. www.leasing-grad.ru
6. Экономика и время. — 2006. — № 45(631) (27 нояб.)
7. Макеев В.Г. Лизинг: Учеб. пособие. — М.: ИНФРА-М, 2003. — С. 53.

Article in russian

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