我国是世界上最大的潜在租赁市场。然而我国企业设备投资的融资租赁渗透率普遍较低。本文从承租企业的角度,以我国上市公司为研究对象,进行了理论分析和实证研究,以期发现我国企业融资租赁业务决策的影响制约因素。研究发现,我国企业融资租赁决策尚未进入科学与主动决策层次,企业并不是基于自身债务负担现状安排融资租赁业务,融资租赁决策与企业重要的财务状况没有明显关系。究其原因在于发展融资租赁的税收利益环境尚未全面建立。在政策分析部分,本文建议,应尽快建立全国统一的发展融资租赁的市场环境、税制环境并加强行业协会的引导作用。 Our country is the largest potential rental market in the world. However, the penetration rate of financial leasing of equipment investment in our country is generally low. In this paper, from the perspective of the leasing enterprises, taking the listed companies of our country as the research object, theoretical analysis and empirical research are carried out in order to find out the restrictive factors that influence the decision-making of the financial leasing business in our country. The study finds that the financial leasing decision-making of Chinese enterprises has not yet entered the scientific and proactive decision-making level. The enterprises do not arrange the financial leasing business based on the current status of their own debt burden. The financing leasing decision has no obvious relationship with the important financial status of the enterprise. The reason is that the tax benefit environment for the development of financial leasing has not been fully established. In the part of policy analysis, this paper suggests that a unified nationwide market environment, tax environment and the guiding role of trade associations should be established as soon as possible.