There are several companies operating in the mode of financing to expand their business into the types of funds, increasing the scale of business, such as equity financing, bonds, bank credit, lending, etc., but in the existing system Degree, these financing methods have many problems. Finance leases, as a special financing, has both character of financing and the financial objects, in addition to solving the shortage of cash flow problems that other ways can do through financial leasing, to you can also play a reasonable tax avoidance, preservation and improvement of cash flow structure of assets and liabilities such as role. Through the analysis of financial leasing in the financing advantages of Superconductor Magnetics Energy System , and then explore the interest of finance leasing in SMEs.