Résumé:
The lease or leasing is a simple and flexible technique for the company, a
means of competitive funding to bank credit, an original product, allowing all
companies especially the smallest among themselves to finance their
investments and the expansion of their activity without provided tapping sound
of their own funds.
Since its opening to the market economy, the Algerian economy is
characterized by a need to revive these investments on the one hand, and to
renew and upgrade a tool of efficient production especially for SMEs on the
other hand. Faced with this situation imposing the search for new forms of
financing that fits this context, Leasing found its place as a strategic tool of
financing investments, after the publication of order 96/09 of 10 January 1996.
Despite the practice of this financial product in Algeria is overdue, but
development of this technique is an alternative for growth for small businesses
that looking for ways to finance their investments, and at the same time an
expansion factor for large companies who have access to another source of
financing.
