Contemporary Problems of Social Work Современные проблемы социальной работы academic journal

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VOLUME 2, No. 1, 2016
Table 3
The Comparative Characteristic of Directly Leasing Company and Leasing Company Which Activity Is 
Carried Out by Structures
Criteria of 
comparison
Leasing company
The leasing company which activ-
ity is carried out by structures
Financing 
source
Depending on a source of financing allocate: the 
leasing company is affiliated structure of bank; 
the leasing company is created at the manufac-
turing enterprise; the leasing company finances 
leasing transactions by own means
Budgetary funds
Specializa-
tion.
Several directions: on regions, a leasing subject, 
different conditions on leasing objects.
One specialization.Acquisition 
of the highly specialized medical 
equipment is possible.
Client
Large number of clients. Diversification on other 
subject of leasing, the offer of special financing 
terms is possible.
Long-term relations with certain cli-
ents, individual approach
Insurance of 
the leasing 
transaction
Insurance companies
The leasing company can insure a 
leasing subject
Service
High level of service in connection with a wide 
experience of conducting leasing business
Service level taking into account 
practical experience in leasing activ-
ity
Terms of the 
contract
Are suitable for private health system and some 
state (municipal) healthcare institutions
Are suitable for the state (mu-
nicipal) healthcare institutions, and 
also private clinics financed by the 
budget
Additional 
conditions
Are available
For the healthcare institutions fi-
nanced by the budget
Efficiency of 
the leasing 
transaction
Standard
Necessary for healthcare institutions
Criteria of the choice aren't limited specified in the table, however the positive tendency 
realization of activity of the leasing company which activity is provided with structures is 
visually traced. Therefore creation of the specified leasing company in a field of activity of 
which is necessary providing state (municipal) healthcare institution has to be the appropriate 
fixed assets.
The state leasing organization will allow to acquire really necessary medical equipment 
that should the used equipment in communication lack of the room, need for him, the trained 
qualified personnel and another.
The organization before transferring the medical equipment has to carry out expertize where 
all components in total allowing the medical equipment to function according to capacities are 
considered (functions of the equipment, the room, qualified personnel, equipment capacities). 
On the other hand, medical institutions will consider requirements of acquisition and a 
possibility of use of leasing of the medical equipment [9, 10].
Discussion
Application of leasing in health system realizable in the context of the normative legal acts 
regulating leasing activity. One of them is the Federal law of December 31, 2014 No. 512-FL 
«About modification of article 665 of part second of the Civil code of the Russian Federation 
and the Federal law «About financial rent (leasing)» [2] where features of the leasing contract 
of the public or municipal authority are reflected.

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CONTEMPORARY PROBLEMS OF SOCIAL WORK
At the same time the leasing activity realized in health system assumes its more 
active application. We will consider the volume of contracts of financial leasing in health 
care [5].
Table 4
Segment of Contracts of Financial Leasing on Health Care 
(As a Percentage to a Result)
Contracts of financial leasing of the Health care seg-
ment by years
2005 2010 2011 2012 2013
2014
Lessees by types of economic activity including:
100
100
100
100
100
100
health care
0,6
0,1
0,1
1,3
0,5
0,5
* The table is submitted on the basis of data of Goskomstat of the Russian Federation.
According to Goskomstat the greatest percent of contracts of financial leasing in health 
care has made in 2012, however in 2013-2014 value has decreased and has made 0,5% that 
below, than in 2005. Therefore large-scale increase in number of contracts of financial leasing 
in health care isn't observed.
At the same time the negative factors influencing development of leasing in 2014 [5] were:
1)  insufficiency at the leasing companies of borrowed funds of sufficient volume and with 
long terms;
2)  increase in interest rates for the credits;
3)  difficulties with receiving the credit;
4)  decrease in demand in connection with exchange rate volatility;
5)  gaps and defects in the legislation;
6)  the applied taxation level to leasing transactions;
7)  difficulties of conducting accounting of leasing operations;
8) other reasons.
We will note that in modern practice of management of health care the increasing value is 
gained by organizational and institutional merging of the state and private business – public-
private partnership [18].
State-private interaction in health sector includes a wide range of various public relations, 
including the public-private partnership mechanisms determined by the legislation of the 
Russian Federation, first of all, of the concession agreements [19] realized by means of the 
conclusion.
Allocate the following organizational types of concessions [21, 23], including the leasing 
contract (Lease contract) – it is close according to contents to the lease agreement, differs in 
the fact that the object isn't constructed by the tenant (leasing company), and goes into his 
disposal from the state. The tenant, thus, bears responsibility for operation of object, gains 
income from the realization made on him production or remuneration from users if this object is 
connected with service of economic subjects, and makes the rent payments to the state for use 
of property intended to compensate the investments into his construction made by the state.
Also a form of public-private partnership are the contracts with use of leasing (rent) 
applicable in health system [1, 15, 24, 26]:
1.  LDO (leasing – development – management).
2.  BR(L)OT (construction – rent/leasing – management – transfer).
3.  BOLB (buy, own, lease back) [15].
4.  Return BOOT [15].
5.  BLTM (build – lease – transfer – maintain) [15].
6.  LROT (lease – renovate – operate – transfer) [1].

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