【中文版】

融资租赁是指出租人根据承租人对租赁物件的特定要求和对供货人的选择，出资向供货人购买租赁物件，并租给承租人使用，承租人则分期向出租人支付租金。这是一种以融资为直接目的的信用方式，其表现形式为：集贸易、金融、租借为一体，实质上是转移与资产所有权有关的全部或绝大部分风险和报酬的租赁。

融资租赁通常涉及两个合同：一个是租赁合同，承租人根据自身对租赁物件的需求向出租人租用；另一个是购买合同，出租人根据承租人的需求向供货人购买租赁物件。承租人需按照租赁合同支付租金，通常按月或按季度支付。

融资租赁不仅是一种融资方式，还是一种资产管理和运营方式。出租人通过管理和运营资产，为承租人提供服务，同时也承担了租赁物的风险和回报。

融资租赁在很多行业中都有应用，如航空、铁路、医疗、电力、电信等。这些行业中的企业通常需要大量的资金来购买设备或进行项目投资，而融资租赁可以为它们提供一种灵活的融资解决方案。

总之，融资租赁是一种以融资为直接目的的信用方式，它集贸易、金融、租借为一体，为企业提供了一种灵活的融资解决方案。

【英文版】

What is Financial Leasing?

Financial leasing is a credit method that involves an owner (lessee) paying a lessee (owner) to use an asset. The lessee typically makes regular payments to the owner over a period of time, usually monthly or quarterly.

Financial leasing typically involves two contracts: a lease agreement, in which the lessee rents the asset according to their needs, and a purchase agreement, in which the owner purchases the asset according to the lessee's requirements. The lessee is required to make regular payments under the lease agreement, usually on a monthly or quarterly basis.

Financial leasing is not only a method of financing, but also a way of asset management and operation. The owner manages and operates the asset, providing services to the lessee, while also assuming the risks and rewards related to the asset.

Financial leasing is applied in many industries, such as aviation, railway, healthcare, electricity, and telecommunications. Companies in these industries often require large amounts of funds to purchase equipment or invest in projects, and financial leasing can provide them with a flexible financing solution.

In summary, financial leasing is a credit method that combines trade, finance, and rental to provide companies with a flexible financing solution.