The survey said the high levels of optimism reflect low levels of uncertainty, improved access to finance and greater confidence in the Bank of England’s policies.
Deloitte said that perceptions of economic uncertainty are at a three-and-a-half year low and risk appetite among big corporates is at a six-year high.
For the first time since the financial crisis, bank borrowing is seen as the most attractive source of finance.
Half of CFOs (49 per cent) said Mark Carney’s policies have contributed to rising confidence since he was appointed Governor of the Bank of England. However, 59 per cent expect interest rates to rise by mid-2015 and 23 per cent expect rates to rise in 2014.
Martin Jenkins, practice senior partner at Deloitte in Yorkshire and the North East, said: “CFOs enter 2014 in buoyant mood with a focus on expansion, investment and hiring in the year ahead. This bodes well for the broad-based recovery policymakers hope to see in 2014.”