我国企业融资租赁影响因素的实证研究——基于logisti分c析

本文从承租企业的角度出发,尝试利用沪市2002年上市公司的会计报告披露资料,运用logisti分c析方法,根据收集的数据进行测算,得出了相应的logisti的c回归方程和企业融资租赁影响因素的logisti分c析结果,指出税率差别理论与债务替代理论是影响我国企业融资租赁的关键理论。

An Empirical Research of Factors that Influence the Financial Lease in Chinese Enterprises

From the viewpoints of lessee, the paper educes a logistic equation and draws some logistic conclusions of factors that influence the financial lease on the basis of using the accounting reports of listed companies of shanghai stock exchange in 2002. The author points out that the theories of tax difference and debt substitutability are the key theories, which influence the financial lease in Chinese enterprises.