我国中小企业融资中存在的问题及对策

分类号：F230UDC：D10621-412-(2014)3333-0-S密级：公开编号：2010242038S成都信息工程学院学位论文我国中小企业融资中存在的问题及对策论文作者姓名：黄明强申请学位专业：会计学申请学位类别：管理学学士指导教师姓名（职称）：宋靖（副教授）论文提交日期：2014年05月07日我国中小企业融资中存在的问题及对策摘要改革开放30年来,中小企业已经成为我国经济发展中的一支重要力量，占全国企业总量的99.8%的中小企业,在繁荣经济、促进增长、扩大就业、推动创新等方面发挥着越来越重要的作用,但融资难一直是困扰我国中小企业发展的最大障碍。尽管政府采取了一系列金融措施改善中小企业的融资环境,但融资难问题并未得到很好的解决,现有的融资环境与企业的希望仍有较大差距。尤其自2008年下半年以来的全球金融危机给实体经济发展带来的危害不断加深的背景下,中小企业融资难问题比以往更加突出,融资面临前所未有的困难。在当前背景下,重新探讨这一问题,更具现实意义。中小企业融资问题是一个顽疾,当前我国处于市场经济体制初步建立和投融资体制改革的关键时期,仅依靠某一种融资方式或融资机制安排来解决我国中小企业融资困境是非常困难的。我国中小企业融资约束的现实和中小企业自身发展的特殊性,以及宏观政策环境的变化,使得中小企业融资又出现了一些新情况,这需要我们研究解决问题的新的突破口,本文对此做了比较深入的探索。关键词：中小企业；融资；原因分析Ourcountrysmallandmedium-sizedenterprisefinancingproblemsandcountermeasuresAbstract30yearsofreformandopening-up,smallandmedium-sizedenterpriseshasbecomeanimportantforceinthedevelopmentofChina'seconomy,accountingfor99.8%ofthetotalnationalenterprisesofsmallandmedium-sizedenterprises,inprosperity,andpromoteeconomicgrowth,expandingemployment,promotinginnovationareplayinganincreasinglyimportantrole,butfinancingdifficultyisalwaysthebiggestobstacletothedevelopmentofsmallandmedium-sizedenterprisesinourcountry.Althoughthegovernmenthasadoptedaseriesoffinancialmeasurestoimprovethefinancingenvironmentofsmallandmedium-sizedenterprises,butthefinancingdifficultproblemhasnotbeenverygoodsolution,theexistingfinancingenvironmentandtheenterprisehopethereisstillalargegap.Especiallysincethesecondhalfof2008,theglobalfinancialcrisis,theharmtothedevelopmentoftherealeconomyunderthebackgroundofthedeepening,smallandmedium-sizedenterprisefinancingdifficultproblembeenmoreevidentthaninthepast,financingisfacingunprecedenteddifficulties.Inthecurrentcontext,toexplorethisproblem,amorepracticalsignificance.Smallandmedium-sizedenterprisefinancingproblemisaproblem,thecurrentourcountrymarketeconomysystempreliminarilyestablishedandthecriticalperiodofinvestmentandfinancingsystemreform,onlyrelyonacertainkindoffinancingorfinancingmechanismarrangementtosolveourcountrysmallandmedium-sizedenterprisefinancingproblemisverydifficult.Ourcountrysmallandmedium-sizedenterprisefinancingconstraintsoftherealityandtheparticularityofitsowndevelopmentofsmallandmediumenterprises,aswellasthechangeofmacropolicyenvironment,financingofsmallandmedium-sizedenterprises,therehavebeensomenewsituations,thisneedsustoresearchthenewbreakthroughtosolvetheproblem,thispapermadeamorein-depthexploration.Keywords:Smallandmedium-sizedenterprises;Financing;Causeanalysis目录论文总页数：15页1引言.......................................................................11.1研究的背景.............................................................11.2国内外研究现状.........................................................21.2.1国内研究现状.......................................................21.2.2国外研究现状.......................................................21.3研究的意义.............................................................31.4研究思路和方法.........................................................32中小企业融资的基本理论.....................................................32.1我国中小企业界定标准...................................................32.2融资方式和融资渠道.....................................................43我国中小企业融资中存在的问题及原因分析.....................................43.1我国中小企业融资的现状.................................................43.1.1我国中小企业融资的现状.............................................43.1.2融资方式呈现多元化趋势.............................................53.1.3民间融资普遍存在...................................................53.1.4内源融资占据重要地位...............................................53.1.5间接融资以银行贷款为主.............................................53.2我国中小企业融资中存在的问题...........................................53.2.1内源融资能力不足...................................................63.2.2股权融资和债券融资难以拓展.........................................63.2.3银行信贷融资困难...................................................63.2.4民间融资受限且融资成本高...........................................73.3中小企业融资问题的原因分析.............................................73.3.1中小企业自身素质缺陷阻碍了融资.....................................73.3.2多层次的资本市场体系不健全.........................................83.3.3金融体系结构不合理，银行信贷机制有缺陷.............................83.3.4信用评级和信用担保系统不健全.......................................83.3.5中小企业融资的管理机构和支持政策体系不健全.........................93.3.6中小企业融资的相关法律法规不健全...................................94解决我国中小企业融资问题的对策.............................................94.1提高中小企业自身素质...................................................94.1.1规范中小企业公司治理结构...........................................94.1.2提高经营管理水平,提升中小企业核心竞争力...........................104.1.3增强信用观念,加强企业信用建设.....................................104.1.4建立良好的信息披露机制,提高信息透明度.............................104.1.5提高中小企业的融资创新能力........................................104.2健全多层次的资本市场体系..............................................104.2.1进一步推进创业板市场的发展........................................104.2.2积极发展债券市场..................................................114.2.3努力发展场外交易市场..............................................114.3增强金融机构对中小企业融资的支持力度..........................