摘要
本文通过利用沪深主板A股上市公司的数据,筛选出2006—2010年实施融资租赁的公司,在此基础上,运用多元回归分析的方法,并采用成本、收益和现金流量的变动来对融资租赁效果进行评价。实证结果表明,负债比率变动和筹资活动现金流量变动受到融资租赁的影响是显著的。
With using of the listing Corporation data of Shanghai and Shenzhen motherboard A shares,in this paper will screen out companies which had implemented of financial leasing between 2006 and 2010.Then through finding out the changes in cost,profit and cash flow by multiple regression analysis method to evaluate the effect of financial leasing.The empirical results show that,the changes of the ratio of liabilities and financing cash flow with the influence of financial leasing are remarkable.
出处
《兰州商学院学报》
2012年第6期52-57,共6页
Journal of Lanzhou Commercial College
关键词
融资租赁
效果
多元回归分析
financial leasing
effects
multiple regression analysis
