西部地区上市公司融资租赁影响因素实证分析

Title Empirical Analysis on the Influenc-ing Factors of Financial Leasing of Listed Companies in Western China

摘要: 融资租赁作为一种融资方式虽然在我国已经又发展几十年之久，但是在具体解决企业融资问题上依然存在较大发展空间。本文首先以关于融资租赁发展比较成熟的三大理论为基础，分析西部地区上市公司釆用融资租赁的影响因素，并提出相应的假设；最后以西部地区上市公司2017年的财务报表数据为依据，进行样本T检验，对理论分析所提出的假设加以验证，根据得出的实证结果提出对策与建议。

Abstract: Although financing leasing as a financing method has been developing in China for several decades, there is still much room for development in the specific solution of corporate financing. Based on the three theories on the development of financial leasing, this paper analyzes the influencing factors of the use of financial leasing by listed companies in the western region, and puts forward corresponding assumptions. Finally, based on the financial statements of listed companies in the western region in 2017, the sample T test is carried out to verify the hypothesis proposed by the theoretical analysis, and the countermeasures and suggestions are proposed based on the obtained empirical results.