This thesis contains five parts. The first part introduces the purpose and meaning of this research, and summarizes both domestic and foreign theories of financial leasing and its current conditions. The second part defines relevant theories of financial leasing. The third part analyzes the categories, factors and corresponding solutions of risks of financial leasing in the prospective of leasers. The fourth one functions as the third parts does but in the prospective of lessee. The last part gives policy suggestions on the basis of analysis of financial leasing discussed above.