A number of proxy variables are also defined to test the hypotheses . by using univariate analysis, the empirical analysis of the factors such as tax policies, growth opportunities, debt capacity and enterprise's profitability of financial lease in our country is carried out 主要闡述了數(shù)據(jù)來源、調(diào)研方法并定義了采用的變量指標,通過單變量t檢驗分析對我國企業(yè)融資租賃與稅收政策、成長機會借款籌資和獲利能力的影響因素進行了實證分析。