金融会计论文-中小企业融资教程解读.doc

摘 要 中小企业融资难问题一直是困扰着企业经营者和政府决策者。毫无疑问，中小企业是我国经济的基石，中小企业的状况将很大程度上影响我国经济的是否能够突围中等国家的陷阱。当前我国经济面临着后续发展动力不足的严峻问题。这决定了我们要转变经济发展方式，产业结构调整升级。而发展高新技术企业和第三产业显得尤为重要。本文通过研究中小企业融资难的问题与产业结构调整之间的密切联系，借鉴发达国家的经验和借我我们国家的国情以及国家宏观政策，发挥政府，市场，社会的共同作用，有助于解决该问题。 我国中小企业融资难的根本原因在于中小企业自身的特点与现行的商业银行为主导的金融体系不相匹配:中小企业的融资特点导致金融体系先天排斥中小企业;中小企业资产和经营特征与金融体系不匹配导致其融资难以实现。现行以商业银行为主导的金融体系对提供企业融资支持关注的基本要素为企业的资产规模和债务偿还能力，而相对较为弱化盈利能力和成长性。中小企业的自身特点决定其在盈利能力和成长性方面具有优势，而在资产规模和债务偿还能力方面存在不足。因此，通过解决中小企业融资难问题实现产业结构的调整，借助产业结构的调整来解决中小企业融资难的问题。这两个方面相辅相成，相互促进。 关键词：中小企业融资  ABSTRACT SME financing issue has been plagued by business and government decision-makers. There is no doubt that SMEs are the cornerstone of our economy, the situation of SMEs will largely affect whether Chinas economy can break through the trap middle of the country. At present, Chinas economy is facing a severe power shortage subsequent development issues. The decision to change our economic development, industrial restructuring and upgrading. The development of high-tech enterprises and the tertiary industry is particularly important. Through close contact with the financing problem of SMEs and industrial structure adjustment between countries learn from the experiences and circumstances and our countrys macroeconomic policies developed by me and play together the role of government, market, society, help to solve the problem. The root cause of SME financing difficulties of SMEs to their own characteristics and existing commercial banks dominated the financial system does not match: characteristics of SMEs financing innate repulsion leads to the financial system for SMEs; SME assets and operating characteristics and financial system cause it does not match the financing difficult to achieve. Existing commercial banks dominated the financial system for the provision of corporate finance to support the basic elements of concern for the asset size and debt repayment capacity of enterprises, while relatively weakened profitability and gro