The valuation of the leasing effects to the companies financialstructure

Countries need investments to reach the aimed development level. And Investmentsneeds savings. For that reson savings have to be converted to the investment. To succeed thisnew financial techniques are being started to use day by day. Leasing is one of these newtechniques. Leasing which gives medium term loan financial support especially is suitable forSmall and Medium Scale ndustries.Leasing was started to being used by investors in 1985 is under the rules of ? FinansalKiralama Kanunu?. n our country with Leasing; increase in investments, increase inproduction capacity, increase in employment, increase in export, tecnological improvement,consultancy to the entrepreneurs and competition between financial institutions are aimed.To succeed these aimes important financial aids are given to the Leasing. With thesefinancial aids Leasing volume is increasing since 1985. But this improvement is not sufficientand is not expected level. At this point, ıt can be said that many factor has great effect on thevolume. These factors are derive from ? Finansal Kiralama Kanunu?, lack of introduction andlack of knowledge, crisises in economy, lack of coordination between institutins and lack ofcompetition.The aim of this study is to determine changes in volume of Leasing since 1985 and thefactors that effect Leasing volume and find solutions that can be taken to increase the volume.IVYüksek Lisans Tezi olarak sundugum ?Finansal Kiralama UygulamalarınınSirketlerin Mali Yapılarına Olan Etkisinin Degerlendirilmesi ? adlı çalısmanın,tarafımdan bilimsel ahlak ve geleneklere aykırı düsecek bir yardıma basvurmaksızınyazıldıgını ve yararlandıgım eserlerin bibliyografyada gösterilen eserlerden olustugunu,bunlara atıf yapılarak yararlanmıs oldugumu belirtir ve bunu onurumla dogrularım.02/09/2008Fatma ZMRL