عقد الإيجار التمويلي كآلية لتمويل المؤسسات الصغيرة و المتوسطة في القانون الجزائري

الملخص EN

At present, small and medium-sized enterprises play an active role in the development of the national economy various fields.

Most developing countries are trying to promote and develop these institutions in order to stimulate them and achieve their effectiveness.

The financing aspect is the most important means to support these institutions.

Despite the many forms of financing, small and medium-sized enterprises prefer to resort to financial rentals of all types as the most appropriate means for their nature and size.

The study aims to define the concept of small and medium-sized enterprise in Algerian legislation and to identify financial rents and their images in Algerian law.

Based on the foregoing, we will address the conceptual framework of SMEs in the first section of this study by identifying their terms and conditions, while the concept and concept of financial lease will be defined in the second section.