Abstract: Based on the fact that the scale of financial lease of Chinese enterprises is still at a low level, the sample data of A-share listed companies from 2012 to 2016 is selected as the research object, and the impact of internal control quality on the scale of corporate financial leasing and the regulating role of the nature of property rights in their relationship are analyzed empirically. The results show that the quality of internal control of enterprises is positively related to the scale of corporate finance leases, and the nature of private property rights will strengthen this positive correlation. Therefore, Chinese enterprises should strive to improve the internal control system; compared with state-owned enterprises, private enterprises should pay more attention to the construction of internal control systems and increase the scale of financial leasing.

Key words: financial leasing scale, internal control quality, property rights