Financial leasing originated in the United States after the Second World War, known as the 21st century "sunrise industry", which is marked by the United States J.H. Jenfield in 1952 founded the world's first enterprise specializing in leasing business - the United States International Leasing Corporation, which began the true sense of financing and financing of the leasing business as a whole. The company began the real sense of financing and financing in one of the leasing business. Since then, the leasing mode of integrating financing and financing has been imitated by other developed countries. Since 1950, due to the rapid development of science and technology, the cycle of enterprise renewal of equipment has been much shorter than before, and financial leasing has been developed rapidly with its unique advantages in accelerating depreciation, promoting technological transformation of enterprises and improving product competitiveness. After entering the 70s, banks began to participate in the leasing business. From the 80's, the developed countries of the leasing industry into a mature period, the lease mainly includes aircraft, automobiles, computers, radio communication facilities, industrial machinery and equipment, medical equipment, waste disposal facilities, furniture and office supplies, etc., and developing countries have also begun to leasing as a means of financing, such as in 1994, a Brazilian airline from the United States, Japan and Europe in the form of financial leasing In 1994, for example, a Brazilian airline leased 60 airplanes from the United States, Japan and Europe. By the end of 2008, more than 100 countries or regions in the world have carried out the leasing industry, the world's average annual leasing amount of more than 1 trillion U.S. dollars, the United States, Japan, Germany, respectively, ranked the first three. The financial leasing industry has become the second largest financing method in today's international capital market, second only to commercial loans.
Financial leasing is one of the forms of China's utilization of foreign capital, which has the dual functions of financing and trade, and has been widely adopted by Chinese enterprises. China's financial leasing industry originated in the late 70's and early 80's, the development so far is only nearly 30 years of history. After entering the 90s, financial leasing has made great contribution to the introduction of advanced technology and financing in China. However, due to the economic policy, management system and the financial leasing enterprise's own management and other reasons, some of the early establishment of the financial leasing company in the early 1990s appeared serious rent arrears phenomenon, capital turnover difficulties, serious deterioration of the quality of the assets, and even insolvency, the whole financial leasing industry has been caught up in the development of the stagnation stage. After a period of adjustment. At present, China's financial leasing has resumed growth. Advantages of financial leasing specifically embodied in where, why financial leasing in foreign countries have a wide range of applications and good evaluation, but in China has not been well developed, how the status quo of China's financial leasing, what are the constraints affecting the development of China's financial leasing, the process of answering these questions in fact in the search for the development of financial leasing in China's development of the way out of the process. This is to explore the road of development of China's financial leasing industry, to promote the rapid and healthy development of China's financial leasing industry, has great practical significance.