Abstract
Small and Meduim Entreprize, crucial part of Cameroonian economic tissue, face difficulties in accessing to credit through bank in particular and credit market in general. This phenomenon leads these companies to seek alternative financing. This article aims to determine the criteria explaining the choice of finance by leasing by Cameroonian SMEs. For that, we collect data using a questionnaire from a sample of 61 SMEs in four sectors of activity (service, commerce, industry and agriculture). This sample is segmented into two groups: those that use leasing and those that do not. Analysis of the data led to two sets of results. On the one hand, there is a strong association between the age of the company and the use of leasing. On the other hand, using a multiple component analysis, factors such as age, the quality of the information disseminated by the lessor, the field of activity, the nature of the asset and of investment, performance, constraints and accessibility explain the use of leasing.