Finance leasing industry which is regarded as a new type of financial industry has been developed rapidly these years when China enters into a new stage of economic development. The Chinese government introduces a series of policies to support its development. As a capital intensive industry，Finance leasing corporations need to broaden its financing channels with the vigorously growth of business scale. There are many realistic meaning for trust to take part into the finance leasing business，such as improve trust-assets structure，enhance the liquidity of products，reduce the risk of payment and meet the multi-dimensional customer demand for investment and financing；promote the development of the real economy. A number of trust companies have produced products with various structures models. So far，the finance leasing trust is still a small branch of trust industry，where lays great room for future improvement.