会计专业毕业论文完整版--中小型企业融资问题分析以贵州百灵为例.docx

毕业论文 论题：中小型企业融资问题分析—以贵州百灵为例 姓名： 青明 学号: 专业： 会计 导师： 李刚 摘 要 在世界不同国家中小企业作用都非常突出， 尤其在国家经济发展过程中及科 技不断进步发展途中意义重大， 据相关统计数据表明， 在我国中小企业创造的国民经济生产总值，销售利润，出口利税及额度都已经占据我国总量的 1/2 以上，在所有企业提供的就业机会中占据 75%以上，虽然在我国经济发展过程中中小企 业作用突出， 但是其资金紧缺问题尤为严重， 中小企业在融资过程中仍然存在融 资渠道狭窄、成本过高，结构不合理，程序过于复杂等现象，这些现象对于中小 企业发展来说尤为不利， 因此，如何提供社会经济发展最为关键要素， 有效缓和甚至满足中小企业发展的融资需求， 优化企业融资结构， 对于中小企业来说非常重要。本研究在阐述中小企业融资相关理论基础上， 以贵州百灵为例， 分析目前企业融资面临的问题及原因， 并有针对性提出相应的解决对策， 以期为我国中小企业融资提供参考依据。 关键词：中小企业；融资成本；融资难 ABSTRACT Small and medium-sized enterprises (smes) is the worlds countries are common type of enterprise, the development of national economy and the innovation of science and technology progress, play an important role. According to statistics, in recent years, our country small and medium-sized enterprises of the gross value of industrial output, sales revenue, contribution to GDP growth has reached more than 50%; Small and medium-sized enterprises provide jobs accounted for more than 75% of the total enterprise. Although small and medium-sized enterprises (smes) play an important role in the economy in our country, but the small and medium-sized enterprises (smes) shortage of funds is still a serious obstacle in its development. Exist in the process of the financing of small and medium-sized enterprise financing channel is narrow, complex, high cost of financing, financing program problems such as irrational financing structure. These problems seriously affect the development of small and medium-sized enterprises. How to improve the supply of social financial factors, ease, and meet the demand of small and medium-sized enterprise financing, improve the small and medium-sized enterprise financing structure, this is a serious issue in front of the social from all walks of life. In this study in this paper, the small and medium-sized enterprise financing on the basis of relevant theories, guizhou lark, for example, analysis of the problems of corporate fi