STUDY OF THE EVOLUTION OF APPROACHES TO THE DEFINITION OF LEASING IN THE CONDITIONS OF MARKET RELATIONS AND REVIEW OF OPINIONS
This article is devoted to the study of the evolution of approaches and a review of opinions to the definition of leasing. In recent years, there has been a steady trend towards the spread of leasing relations, and they are gradually becoming an integral part of the economy in many economically developed countries. In European countries, the total volume of leasing operations in recent years has increased several times, leasing activates private capital investment in the production sector, strengthens the financial position of manufacturers, increasing their competitiveness. In these conditions, to determine the methodology of leasing and leasing operations, it is necessary to study the concepts of leasing, the point of view and opinions of scientists and economists. As you know, modern business is constantly in need of finding funds to modernize and update the production base. In these conditions, leasing acts as a reliable source of modernization, an effective mechanism for attracting investment in strategically important sectors of the economy of the Kyrgyz Republic.