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These days, when our national economy is moving gradually to fit the image of a civilized and modern university, Party and the Government have applied certain positive innovation to raise the economy up to the next rung of the ladder and also to integrate to the development of other countries in the world. The mission of reforming, and the transition from the centrally planned state into market one has been strongly promoted. The process of restructuring the economy requires to be carried out at the same time with the process of industrialization and modernization. The pressure of having an economy with the fast rate of growth comes from many factors: the risk of being lagged behind, the fast rate of population growth, and considerable unemployment rate, etc. To avoid the situation of being lagged behind, there must be strong steps of transformation in productivity and quality in production so that in a period of 15 to 20 years, it is possible that our economy will become one of the countries with average rate of industrialization and modernization and also improve people’s living standard and prepare for the next stable steps of development. Under the pressure of developing our national economy as well as the development of international economy, there is a large quantity of business units set up. It can be said that the development of business is the key to the development of national economy. The work of doing business in the market mechanism requires a large amount of capita, which is considered the foundation for the survival and growth of any business. In case of lacking capital, business activities will have no chance to be carried out. The competition in the market and the advancement in field of technology and science are the factors leaving effect on business activities of an enterprise. Products sold out in the market have to possess good – looking package, good quality, reasonable price and suit customers’ taste in comparison with those of other enterprises in the market. In the process of competition, the key to survive and develop just lies in element of continuous of improvement and bettering. Also, business units have to have financial resource to fulfill the goals set out. However, to give out the decision of investment, enterprises have to always consider their financial resources. Each business unit just has limited financial resource including equity capital and mobilized capital. Businesses can not invest into projects which exceed their financial capability. Thus, unused capital flows in the market have been mobilized to create a large quantity of capital financing large scale business sections. In the market economy, the capital subsidized by the State Bank of Vietnam no longer exists. Business units have to cover all the costs and ensure the profitable outcome of business by effectively mobilizing and using capital. In the other hand, enterprises have to preserve the capital mobilized even in case of inflation and positively seek for partners and invest to improve business performance. On the occasion of there is no profit and earning on the capital invested and even capital is not preserved, the survival and development of businesses, then, will be left bad impact and bankruptcy is an unavoidable plight. It can also be said that, as a matter of fact, businesses in the market these days are suffering from the situation of seriously lacking capital. Thus, to ensure the capital for business activities, enterprises have to positively seek for outside financial resources. Mobilizing capital to maintain and expand business operation is a big problem. However, this is not driven to the nut. Usually, businesses could raise capital from banks. Today, there is another solution to this problem is that enterprises lease the capital from leasing companies, which plays an meaningful role in funding in developing countries. This kind of funding is closely related to businesses of manufacturing, especially medium and small businesses for this is a solution of lending with items (factories, equipment and machines, etc) instead of borrowing from the banks to purchase machines. The market for leasing in developing countries is considered a part of capital market for this is also associated with medium and long term capital. The assets acquired by leasing are often useful for the period of more than one year. However, unlike the market of medium and long term lending, investing banks always require collaterals and real estate mortgage, which not every small and medium businesses can afford, and it is also different from the stock market where only joint stock companies can mobilize capital by issuing stocks, bonds. In leasing market, lending companies can finance businesses in both term of equipment and technology in order that these firms can best utilize leasing machines. The beneficiaries of this kind of lending vary in a wide range of businesses, including family business without collaterals. From the perspective of businesses, methods of leasing credit would allow them, as the borrowers, to use various kinds of essential machines without investing a large amount of capital, which leaves a bad impact on the financial resources. In the other hand, leasing credit also helps companies in the aspect that it is necessary for them to borrow from the banks to invest in fixed assets, which reduce the rate of Liabilities/ Equity Capital of the businesses. Moreover, in case of borrowing from banks to invest in assets, the amount of money borrowed just cover about 70%- 80 % of the asset value. In addition, businesses can also negotiate to leasing companies to sell and re-lease the assets. Thus, businesses can sign the contracts of selling a part of their assets to leasing companies and at the same time, sign the contracts of re-leasing the property. Therefore, businesses can recover some amount of money to invest in other projects given that they are still allow to use the assets, which helps to avoid the situation of interruption in production and business activities. Looking into the problem in the scale of macro – economy, leasing credit is also the way of attracting foreign capital to medium and long term projects of domestic businesses. The needs of equipment in the period of Industrialization and modernization, foreign direct investment and joint venture are not the only ways to attract capital into projects. In addition, pursuant to the regulations of International Monetary Fund IMF, items of leasing credit from foreign economies are not accounted into the total amount of foreign loan. Thus, leasing credit would also be practical in the situation of Vietnam in the period of attracting ODA investment capital under the conditions of foreign debt limit controlling given out by international financial institutions these days. Up to now, the total amount of foreign debt of Vietnam is not a large one but it can be said that this is not a small amount. The great benefits of leasing credit such as the role of intermediary channel of capital to businesses or the factor pushing the improvement of technology help it to become an issue attracting the consideration and investigation so as to practice in Vietnamese economic situation these days. This is the answer to the hunger of capital, which is hindering businesses in their performance. The demand of investment in machines and equipment rises every year because of the current situation of businesses as well as the continual increase in quantity of business units. In a potential market like that, the developing of leasing service is such as prospective service for Military commercial Joint stock Bank. The knowledge and experience gained in academic years and in work as well as the information gathered from public media has inspired the researcher to conduct a study on the topic “Analyze capabilities of Military Bank in establishing leasing company” as the MBA dissertation.