中小企业融资困境分析.docVIP

中小企业融资困境分析 张利娜 （陕西广播电视大学开放教育09秋会计学本科·渭南电大分校） [摘要]本文在分析中小企业融资困境状况表现时，利用系统的观点，结合中小企业的内部要素局限性和它的外部融资环境两个方面展开，把研究中小企业融资放在一个统一整体化的社会中来看，尽可能全面的分析造成我国中小企业融资困境的原因；提出使我国中小企业摆脱融资困境是一个弥补内部不足和完善外部的政策体系、金融体系和资本市场多重体制的过程，是一个内外结合全面治理的系统工程。首先，从企业内部不足的角度出发，提出中小企业应致力于现代企业制度建设, 明晰产权、应着力提高自身信用水平, 增强资金提供者的信心、应健全会计制度，在提高财务管理能力方面下功夫。然后从企业外部环境不利的角度出发：一是建立健全以完善创业板市场、发展产业投资基金、发展债券市场、发展票据融资业务四条主线贯穿的多元化资本市场体系；二是健全完善的政策法规体系、社会信用体系、金融体系三个主要的多层次社会服务体系。只有内外兼顾统一协调的治理，才能真正使中小企业摆脱融资困境。 [关键词]中小企业; 融资困境; 中小金融机构 Small and medium-sized enterprise financing difficult position analysis zhanglina (The Shanxi Radio and television university opens educates 09 Autumn session economics undergraduate course Weinan TV University branch school ) [The summary ]: When analyze the financing difficulties of small and medium-sized enterprise, I unified the internal essential limitation and the exterior financing environment in systems viewpoint, placing small and medium-sized enterprises financing in a unification integration in the society, Try as far as possible to analysis the reason that creates financing difficult of Small and medium-sized enterprise, Proposed what enables Small and medium-sized enterprise to get rid of the financing difficult position are processes that making up the internal insufficiency and perfecting exterior policy system, the financial system and the capital market multiple systems processes. First, embarking that the enterprise interior is insufficient , I proposed that the small and medium-sized enterprises should devote to the modern enterprise system construction, the property right defining , should try to raise own credit level, the enhancement fund tender confidence, improve the accounting system, and enhance the financial control ability. Then, embarking that enterprise external environment: First, establishing a multiplication capital market system which consists of board market, industry investment fund, bond market, and bill financing service; Second, perfect the multi-level soc