<p>The study of the features of assessing the effectiveness of leasing services as a way of financing investment projects in the financial market, in contrast to other alternative methods, is considered especially relevant. The increase in investment in the modernization of fixed assets, the further expansion of its capabilities through the leasing mechanism is ensured by evaluating the effectiveness of this activity. Therefore, the purpose of the following study is to develop recommendations on the application of methods for assessing the effectiveness of this service for all participants in a leasing operation. To achieve this goal, we analyzed the cash flows observed when using credit <br /> and leasing as a way of financing fixed assets for each participant in a leasing operation. As a result, a comprehensive system for evaluating the methodological aspects of attracting financial resources for the modernization of enterprises through leasing has been proposed.</p>