العوامل المرتبطة بقرار التأجير التمويلي و دورها في تقويم الأداء المالي للشركة الوطنية للإجارة : دراسة ميدانية

الملخص EN

The research problem can be represented in the lack or inadequate usage of untraditional financing modes such as finance lease, which can be used by Sudanese firms in order to finance their projects to overcome the lack of sufficient liquidity to initiate their projects.

Moreover, the decision of whether to resort to finance lease or the purchase of the assets will depend on analysing the factors related to the finance lease decision such as profitability, liquidity, capital adequacy, risk, and competition, which may further affect the financial evaluation performance of these firms.

The study aimed to analyze the relationship between the factors related to finance lease decision and financial evaluation performance at the National Leasing Company.

The study used the analytical descriptive approach.

The study main findings indicated that finance lease in the Sudan has a limited spread, and the lease companies in turn are very few.

Moreover, the factors related to the finance lease assist in evaluating financial performance at lease firms properly.

The study calls for establishing private firms related to leasing huge capital assets in infrastructure sector in order to establish a finance leasing market to provide the lease firms with the appropriate equipment.

Also, the study recommended enacting a statutory law that is fully conform to the Sudanese business environment and consistent with the international standards and conventions to organize the issue of the finance lease.