借款筹资 meaning in English

debt financing

On the basis of the empirical analysis , the paper draws a conclusion that the theory of tax difference and the theory of debt substitutability are significantly correlated to the probability of using financial lease
在实证分析的基础上，得出税率差别理论、债务替代理论与我国企业融资租存在显著相关关系，并进一步指明了我国融资租赁与借款筹资是相互补充的，是相辅相成的。
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
主要阐述了数据来源、调研方法并定义了采用的变量指标，通过单变量t检验分析对我国企业融资租赁与税收政策、成长机会借款筹资和获利能力的影响因素进行了实证分析。