我国中小企业融资租赁决策影响因素分析——以新三板制造业企业为例  

Analysis of the Influencing Factors of Financial Leasing Decision of Small and Medium-Sized Enterprises in China——Taking the NEEQ Manufacturing Enterprise as an Example

作　　者：史云[1] 何馨怡 SHI Yun;HE Xin-yi(School of Business Administration,Northeastern University,Shenyang 110169,China)

机构地区：[1]东北大学工商管理学院,沈阳110169

出　　处：《中小企业管理与科技》2021年第27期81-83,共3页Management & Technology of SME

摘　　要：中小企业融资是广泛关注的话题。融资租赁有着融物与融资的双重特性,在制造业中小企业设备投资和发展战略中有着重要作用。它可以成为非常有潜力的金融形式,也将对我国制造业转型升级起到推动作用。而其中融资租赁业务使用情况如何,影响企业融资租赁决策的因素及关系如何,考察这些内容有助于更好地发展融资租赁业务。论文基于融资租赁相关理论建立6个假设,以我国新三板上市的制造业企业为样本进行实证分析。运用二元Logistic回归对假设进行检验,并对检验结果进行分析,提出在中小企业、融资租赁企业和政府方面的相关建议。Financing of small and medium-sized enterprises is a topic of wide concern.Financial leasing has the dual characteristics of leasing-assets and financing and plays an important role in equipment investment and development strategy of small and medium-sized enterprises in manufacturing industry.It can become a very potential financial form,and will also play a role in promoting the transformation and upgrading of China's manufacturing industry.Among them,the study of the use of financial leasing business and the factors and relations that affect the decision-making of financial leasing business will help to develop the financial leasing business better.Based on relevant theories of financial leasing,this paper establishes six hypotheses,and takes manufacturing enterprises listed on NEEQ of China as samples for empirical analysis.The hypothesis is tested by binary Logistic regression,and the test results are analyzed to put forward relevant suggestions in the aspects of small and medium-sized enterprises,financial leasing enterprises and the government.

关 键 词：中小企业 融资租赁 新三板 制造业 二元LOGISTIC回归 

分 类 号：F276.3[经济管理—企业管理] F832[经济管理—国民经济]