Еconomic and Organizational Basis for the Development of Leasing as an Innovative Tool for Financing and Credit Security of Agricultural Business Entities

The article studies the forms and principles of development of lease relations in the agricultural sector of Ukraine. The place and role of leasing as an innovative instrument of financing and credit provision of agricultural business entities are substantiated. The schemes of monetary leasing in the economic activity of agricultural companies are presented. Leasing is compared with alternative methods of acquiring fixed assets. The key elements and components of the leasing relations system are formulated and the main principles of their construction are grouped. Scientifically substantiated approaches to improving leasing financing of agricultural business entities are proposed, taking into account the commercial interest of lessors and the financial condition of lessees.