Kolesnik I. Financial leasing as a form of capital accumulation in a transitional economy

Object of research: process of stock accumu-lation by the financial leasing. Purpose re-search: development at theoretical and meth-odological level of conception of development of the financial leasing as effective form of stock accumulation, that enables to offer the complex of the recommendations directed on the im-provement of organization of leasing in the transformation economy of Ukraine. Methods of research: methods of scientific cognition, structurally-functional analysis, comparative analysis, retrospective analysis, financial analy-sis, methods of decision-making theory. Re-sults: determination of the financial leasing as an economic category; conception of develop-ment of the financial leasing as forms of effec-tive stock accumulation in the system of trans-formational economy; procedure of comparative analysis of formation of financial leasing in the systems of market and transformation econo-mies; complex of factors forming an institu-tional environment for development of the fi-nancialleasing in Ukraine; mechanism of stimu-lation of the financial leasing; procedure of es-timation of economic effect from the use of the financial leasing. Novelty: conception of devel-opment of the financial leasing as forms of ef-fective stock accumulation in the system of transformation economy; procedure of compara-tive analysis of formation of financial leasing in the systems of market and transformation economies; complex of factors forming a institu-tional environment for development of the fi-nancial leasing in Ukraine; mechanism of stimu-lation of the financial leasing by application of the accelerated depreciation on the objects of leasing and use of taxes levers. Field of use: of particular a branch.