中小企业融资毕业论文复习课程.pptVIP

西安科技大学高新学院 毕业论文 题目 __________ 学院（系）___________ 专 业 ___________ 学生姓名 _____________ 指导老师__________________ 评 阅 人__________________ 完成时间__________________ 中文摘要 中小企业是我国经济体系中重要的组成部分，中小企业将是2l世纪经济发展的主角，中国作为全球最大的发展中国家，它的作用和地位更是突出。自改革开放以来，中小企业在促进国民经济增长、缓解就业压力、提高技术水平、促进出口、利用地方资源等方面都发挥了重要的作用。本文从择融资方式的分类以及优缺点入手，分别介绍了内源融资有着不支出额外的利息成本且操作简单的优点但內源融资的缺点是留存收益不能抵税。而外源融资的债务融资中民间借贷比银行贷款更具有灵活性，接着又对中小企业融资面临的风险大、资金分配比例失衡的问题进行进一步的分析，对资金成本、资金利用率、偿债能力等效率进行对比，从而应该针对融资方式的优缺点以及企业本身的生产规模、资本结构等才能选择合适的融资方式。最后以盘江精煤股份有限公司的案例证实了企业选择融资方式时融资租赁是主选，同时，也要结合本身的实际情况适当的选择其他融资方式为辅，这样才能实现融资方式的最优选择。 　 关键词 英文摘要与关键词 SMEs are an important part of our countrys economy, SMEs will be 2L the leading role in the economic development, China as the worlds largest developing country, its significance is more prominent. Since the reform and opening up, small and medium-sized enterprises in promoting economic growth, alleviating employment pressure, improve the technical level, promoting export, utilization of local resources have played an important role. This paper starts from the classification of alternative financing as well as the advantages and disadvantages, introduces the endogenous financing is not the extra interest costs and the advantages of simple operation but endogenous financing disadvantage is retained earnings is not tax deductible. Folk loan financing debt financing is more flexible than bank loans, further analysis and then to the financing of small and medium-sized enterprises are facing the risk of large, capital allocation problem of imbalance in the ratio, on the cost of capital, capital utilization rate, debt paying ability Comparative efficiency, which should be aimed at financing methods and the enterprises own production scale, capital structure, we can choose appropriate financing mode. Finally, airlines Limited by Share Ltd case confirms that the enterprise the selection of financing lease financing is the main choice, at the same ti