中小企业融资问题及解决对策修改.docVIP

学号Ll 靳按寥烷 毕业论文（设计） 课 题 我国中小企业融资问题及解决对策 学生姓名 刘莹荣 系 别 会计学系 专业班级 06会计专升本 指导教师 李军改 二0 0八年六月 我国中小企业融资问题及解决对策 摘 要 中小企业融资困难并不是现在才冇的问题，也不是我国独冇的问题。按现代 金融理论的解释，中小企业融资的最大特点是“信息不对称”，曲此带來信贷市 场的“逆向选择”和“道德风险”，商业银行为降低“道德风险”，必须加大审查 监督的力度，而中小企业贷款“小、急、频”的特点使商业银行的审查监督成本 和潜在收益不对称，降低了它们在贷款中小企业方面的积极性。不过，在发达国 家，非正式的权益资本帀场风险投资体系、二板市场的发展，很大程度上弥补了 中小企业的融资资本缺口。我国中小企业融资难除了一般性原因外，还冇其特殊 的一面，主要是经济金融体制变迁过程中，市场经济体制的微观运行基础不完善 所带來的制度摩擦。据统计，我国中小企业目前已达2930万家，占全国企业总 数的95%以.匕其企业总产值、利税总额和出口总额分别占全国企业的60%、40% 和60%,并创造了 75%的城镇就业机会。我国中小企业已成为国民经济中一支重 要且活跃的力量，对经济发展起着战略性的作用，然而，融资难却成为制约其进 一步发展的“瓶颈”。如何解决中小企业融资问题是我们迫待解决的课题。 关键词：中小企业；融资困难；对策 China SME financing problems and solutions Abstract SME financing difficulties now is not the only problem, nor is it unique to our problems. According to the interpretation of modern financial theory, the financing of small and medium enterprises is the most salient characteristic of information asymmetryand the resulting credit market nadverse selectionH and Mmoral hazard, the commercial banks to reduce the nmoral hazardwe must review supervision; and SME lending Filial Piety urgency, frequency/1 so that the characteristics of the examination and supervision of commercial banks costs and potential benefits asymmetry and reduce their SME lending initiative. However, in developed countries, informal taste of the equity capital risk investment system, the development of a second board market, to a large extent made up for the financing of SMEs capital gap. Chinas small and medium enterprises with financing difficulties addition to the general reasons, there are also special aspect of the economic and financial system is in the process of changing market economic system based on micro-operation brought about by the imperfect system of friction. According to statistics, Chinas small and medium enterprises now stands at 29.3 million, accounting for the total number of enterprises in more than 95% of its total enterprises, the total profits and taxes and export enterpris