An Empirical Study On The Factors Affecting Financial Leasing In Western China

Financial leasing is a way to finance and financial companies to raise capital was combined manner, as early as in the United States, Japan and other developed countries, financial leasing started, using mature, enterprise status and important role in financing after the bank credit; in China, financial leasing started late, slow development, but in practice, by trial and error, has made great progress, but bucked the trend in 2013 in the case of downward pressure on the economy, the development potential and development space should not be overlooked.Western Enterprises capital demand, relatively few financing, funding gap. For the western area businesses how to use good financial leasing in China emerging in this means of financing, the most important thing is to understand the business to take this decision to affect what factors.The study first start from theory, analyzed the foreign countries in which the more mature side application difference between the theoretical tax debt alternative theories and bankruptcy costs and agency costs theory, while Chinese scholars reviewed the research trends in this regard; secondly, The characteristics and form of financial leasing, and analyzes the demand for funds to take advantage of financial leasing companies, and enterprises in western China faced great difficulties in financing the real dilemma; once again, on the basis of the three theories from the positive and negative Two aspects to select a total of eight variables to analyze the factors that influence the decision of the western companies, and the corresponding assumptions; and finally to the western region of listed companies in 2013 financial statement data as the basis to calculate the sorting out of the eight variable data and the sample mean test to verify the theoretical analysis of the assumptions made, make suggestions from their own perspectives and national governments.