Author(s)

Zhaoyu Yang ¹, Yi Lu ¹

Affiliation(s)

¹ School of Economics and Management, North China University of Technology, Beijing, China

Corresponding Author

Zhaoyu Yang

ABSTRACT

Financial leasing provides enterprises with multi-channel and diversified funding sources. This article manually collected financing lease data from 2007 to 2019 on the annual reports of listed companies, with other financial data from the CS Mar database. Finally, the influencing factors of financing costs of listed companies are analyzed through regression analysis. As the profit level increases and the debt level decreases, the leasing rate will decrease. We provide suggestions for financing leasing companies and listed companies.

KEYWORDS

Financial leasing, Influencing factors, Financing costs, Profitability, Debt level, Suggestions

CITE THIS PAPER

Zhaoyu Yang, Yi Lu, Analysis of the influencing factors of financing lease interest rates for enterprises in Beijing. Accounting, Auditing and Finance (2023) Vol. 4: 27-30. DOI: http://dx.doi.org/10.23977/accaf.2023.040305.

REFERENCES

[1] Lin Zhaolan. Risk and Optimization Analysis of Fund Management in State owned Financial Leasing Companies[J]. China collective economy. 2023(19):120-123.
[2] Chen Liping, Guo Huanshu, Ye Chenyi. Using Financial Leasing to Solve the Difficulty of Financing for Small and Medium sized Enterprises [J].enterprise economy. 2011,30(11): 168-170.
[3] Sun Qin.Analysis of the Application of Financial Leasing in Enterprises[J].National circulation economy. 2019(27): 72-73.

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