StatusThe thesis was presented on the 15 July, 2007
Approved by NCAA on the 20 September, 2007
Abstract– 0.38 Mb / in romanian
1.14 Mb /
The Republic of Moldova, the state decided to consolidate for itself the place among democratic nations of the world, leads towards the modern and efficient market economy, the imperatives being the trade development and investments attraction. Starting from international theory and experience, it is known that the normal functioning of market economy is conditioned by the promotion of some efficient economic policies and application of adequate legislation.
In this dissertation, there are developed the fundamental concepts regarding leasing, criterions of its classification, practical and theoretical aspects of leasing transactions in the context of national and worldwide practices. There are also made evident and formulated the principal problems concerning the leasing services domain.
In the same time, there’re minutely examined the content of leasing, the advantages and disadvantages of leasing as a source of financing and investment. There’re presented the description of investment environment and leasing as a method of financing and investment, the risk factors, the implications of fiscality, tackled the methodology of financial analysis of the leasing enterprises activity in the republic of Moldova, and the importance of leasing in financing investment activity.
In the framework of research, there are analyzed the method of financial decisions evaluation taking into account the method of project financing and, in particular, the proposal of the method of consideration of leasing cost in enterprise’s capital cost, and the presentation of financial forecasting model, as well as the directions of leasing companies development on national level.
The results of made research have a methodological and applied character and
can be used by the leasing enterprises in the analysis and forecasting of economic
and financial activity, respectively, of entities that benefit of leasing services, as
well as present a bibliographical support in the teaching process at high education