我国中小企业融资问题研究学士学位毕业论文.doc

我国中小企业融资问题研究 ? ——兼论中小企业融资租赁在中国的实践 ? ? 摘 要 ? 中小企业是我国国民经济的重要组成部分，为国家的经济发展起到了不可替代的作用。但中小企业的生存环境却不尽如人意，其中融资难已成为制约中小企业发展的瓶颈因素。本论文提出，造成我国中小企业融资困难的因素复杂多样，但主要问题就是现有融资渠道的融资门槛过高，与中小企业的实际情况存在背离，投融资双方的风险和利益点相互冲突，因此难以形成互利的合作效果。我国的中小企业迫切需要寻求一条有效的融资新途径。 随后，本论文从融资租赁的基本内涵、功能和模式出发，提出融资租赁应成为中小企业融资的新途径，并主要从两方面加以论述：（1）通过融资租赁与传统融资方式的比较分析，总结出融资租赁所具有独特优点，并提出这些特征正是其作为中小企业融资方式的优势所在。（2）在对我国融资租赁业现状的认识基础上，总结其发展缓慢的原因，并结合具体实践经验，提出我国应完善对融资租赁相关立法、会计、税收、监管等方面的政策建设，以加快融资租赁在中小企业融资问题上的实际运用。 ? ? 关键词： 中小企业 融资 融资租赁 ? ? ? ? ? ? ? ? ? ? Abstract ? Small-and-medium enterprises (SMEs) play an important role in our country’s economic development. However, contrary to their formidable contribution, SMEs face a relatively hard competition environment, where the difficulty in financing is the bottle-neck problem that limits their development. This thesis analyzes the diversified complex factors which influence the financing of SMEs and makes the conclusion that the mismatch between the capital suppliers and demanders which details in the over-high entry-level of financing and the conflict of risks benefits of each party, is the key factor. SMEs are urgent to seek a new but effective financing method. ? Based on the analysis of the conception, function and diverse models of financial lease, this thesis supports financial lease to be the suitable financing method for SMEs and then concentrates on two parts to analyze in extent: (1) through the comparison of the characteristics of financial lease with those of the other traditional financing methods, finds out the advantages of financial lease to support SMEs financing;(2) analyzes the reasons of the slow development of financial lease in China and particularly experiences with the successful case, concludes that the government should further the establishment of the leasing-relative policies in law, accounting, tax and administration to faster the use of financial leasing in SMEs financing. ? ? Key words: SMEs Financing Financial lease ? ? 毕业论文（