Comparative analysis of leasing in the agroindustrial complex

Today in Russia there is an active development of the theory and practice of using leasing. The problematic of this issue was actively studied by domestic and foreign scientists, including: M. N. Agafonova, A. D. Aleksandrov, A. A. Babukh, O. I. Gavrilyuk and many others. In this regard, the study of measures to improve the organizational and economic mechanism for the development of leasing in agricultural production and the establishment of its effectiveness in a developing market becomes relevant and important national economic importance. The article presents the results of a comparative study of commercial preferential leasing and leasing from a state company. The concept of the study is based on an understanding of the economic and technological nature of leasing, which acts as a kind of investment and entrepreneurial activity, as well as an investment resource, the development of which contributes to the improvement of the technical state of agricultural production and acceleration of technical progress in the agricultural sector of the economy. Based on the research carried out, it has been proved that the use of leasing instruments with the support of the state is an effective tool for the development of agricultural enterprises.