中小企业治理与融资结构优化探析.docxVIP

中小企业治理与融资结构优化探析 内容摘要 中小企业在我国国民经济中正扮演着越来越重要的角色,并逐步成为国民经济的支柱和一个新的经济增长点。但其所获得的资金与它们对国民经济发展所作的贡献相比,极不对称,但在中小企业发展过程中,融资问题一直是中小企业发展壮大的瓶颈。中小企业融资难成为当今我国经济改革发展中的一个重要问题。企业治理是企业处置的重要内容,对企业的发展至关重要,不同的企业治理对公司资本结构有着不同的影响,企业内外环境的变化使得企业最优资本结构的挑选成为一个动态过程，交易成本的存在使得企业的实际资本结构偏离其最优资本结构，因此企业需要不断地调整其资本结构以达到最优状态。本文从企业治理角度出发,根据中小企业自身的特点,研讨其对资本结构的影响,进而建议通过加强企业治理来改善中小企业资本结构的建议。 关键词 企业治理；资本结构；中小企业 Abstract Recently years,SME is playing an increasingly important role in national economy, and become a pillar of the national economy and a new economic growth point.But it has received funds compared with their contribution to the development of the national economy, is asymmetric, but in the development of small and medium enterprises financing issue has been the bottleneck of the development and growth of SMEs.Financing difficulty has become an important issue in Chinas economic reform and development.Corporate governance is an important part of enterprise management, is essential to the development of the enterprise, the different corporate governance has different effects on the capital structure of the company, business environment changes the selection of the optimal capital structure of enterprises as a dynamic process, transaction costs make the actual capital structure from its optimal capital structure, so companies need to constantly adjust its capital structure to achieve optimal States.From the corporate governance perspective, in accordance with their own characteristics, study its impact on capital structure, and improve capital structure of SMEs by strengthening corporate governance recommendations. Key words Corporate governance ；Capital structure ；SMEs 目 录 TOC \o 1-3 \h \z \u 第一章 绪论 I 一、研讨背景 I 二、研讨意义 I 三、国内外研讨综述 II （一）国外文献 II （二）国内研讨成果 III (三)对研讨成果的评述 IV 四、研讨思路和研讨方法 IV （一）基本研讨思路 IV （二）研讨方法 V 第二章 我国中小企业治理现状分析 VI 一、国有中小企业公司治理现状及问题 VI （一）股权的高度集中 VI （二）三权合一的治理结构 VI （三）内部监督机制失灵 VI 二、改善中小企业公司治理的若干建议 VII （一）加强当局对会计信息披露的适度监管 VII （二