Abstract
From the perspective of national economy, leasing represents a means of reorientating investments by attracting several new external financial sources in economy and a solution for launching on the market the products that have a limited demand and a low level of purchasing. Leasing represents an important factor in developing and making foreign trade more efficient through the possibility of entering on new markets and of opening new partnerships. Also, leasing attracts important financial resources since it has principal factors such as efficiency and safety.