An Empirical Analysis On Determinants Of Chinese Financial Leasing

Finance leases as from the1980s until a financing into China, stumbled in recent years in growing, although all is not smooth, but whether it is international or domestic itself, various trusts, large and small investment and financing companies continue to penetrate every aspect of our economy. However, the impact of finance leases for the extent and impact of business related to the way very few theoretical and empirical research, this paper from the finance lease, the lessee business perspective, collecting2008-2011data transport logistics for four years, through qualitative and quantitative analysis to study the influence of various factors, leasing companies, and make relevant recommendations.Full paper is divided into five parts.The first chapter, Introduction. Brief description of the background and significance of research ideas, the framework and the content of this research and methods.The second chapter, a theoretical framework and literature review. This section describes in detail the definition of finance leases, characteristics, classification and function. And shows the presence of several of China’s financial leasing asset markets, China’s financial leasing market characteristics and policy factors. The main literature review summarizes several possible factors that affect finance leases, including the degree of internationalization, business size, cash flow, income tax rate, long-term debt and other factors. After the data for the collection and analysis provides a good theoretical basis.Chapter Ⅲ, this variable selection and data collection. Based on the above proposed several hypotheses derived from section analysis, detailed data sources, survey methodology and the use of the specific circumstances of each variable for the empirical analysis of Chapter Ⅳ to pave the way.Chapter IV, the factors affecting corporate finance lease empirical analysis. All of the above made assumptions summed up the first indicators of a single variable T test analysis, logistic model and then use the data processing and analysis, according to the data has been calculated to get the results.Chapter Ⅴ, the proceeds of the foregoing summary of the results of empirical analysis, draw conclusions and make appropriate coping strategies, some policy recommendations.