摘要：Currently, in order to ensure development of enterprises from consumers'cooperative system in Moldova, it is necessary to attract additional financial resources atminimal cost and place as effectively. Analysis of international practice shows that indeveloped countries a credit assessment procedure is simple and accessible and interest ratesare lower. In contrast is the opposite situation in the country. This is why, cooperativeenterprises should use the services of leasing companies, because long-term funding isgranted, in significant amounts and a favorable payment schedule. An important factor inselecting the method of financing leasing is tax breaks enjoyed by the tenants who leasecontracts, namely leasing rates and interest are deductible expenses for the propertytransmitted leasing; depreciation is calculated and deducted by the lessee, although it takespossession of the property at lease end. From his point of view and reveal systematic problemsof leases as a means of ensuring the efficiency of enterprises, establish and identify the typesof leases its aspects, determining directions for implementation of leasing operations in orderto increase financial performance, the benefits of financing leasing, highlighting the mainissues and difficulties affecting the financing through leasing and ways of solving them arevery important
