الفهرس 
مستخلص البحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The leasing concept means (the possibility of the company take advantage of the assets of others during a limited time-peer rentals value corresponding to the benefit obtained by the owner of the leased asset) and is considered one lease funding sources upon which the company and benefit from it (Sadik, 1980(. Fourth: Results of the study: 1- Applied study confirmed that industrial companies operating in the construction sector, in its present state depends on lease to manage their assets and do not think a puppet in borrowing in the current time until improved financial situation to them. 2--The Leasing help of a rebound in the financial position of the companies that prefer leasing method instead of borrowing, which helps to increase the production and the completion of their projects as soon as possible. 3--lack of awareness of senior management companies to the importance of applying the leasing method, which achieves significant financial liquidity help to meet short-term obligations, and long-term, and then the possibility of investing this money in other areas. 4- Failure leased industrial companies in the leased assets management companies in the management needs of the entire assets of the equipment and machines, due to certain restrictions imposed leased by companies from the financial and legal obligations.