【正文】 7 3 提升中小企業(yè)信用的對策建議 創(chuàng)造中小企業(yè) 信用環(huán)境 政府可通過發(fā)行建設基金形式，引導民間資金進入基礎設施領域。由企業(yè)和個人出資建立的商業(yè)型擔保機構，在運營機制、業(yè)務操作和經(jīng)營管理等方面都有一定的優(yōu)勢，是中小企業(yè)融資的好幫手，可是這樣的擔保機構太少，且多數(shù)是區(qū)域性經(jīng)營，甚至有的省份還沒有這樣的機構，遠遠滿足不了企業(yè)的需求。轉型時期我國的信用法制建設還很處于摸索階段，社會沒有完全步入法制化的軌道。其次 ,現(xiàn)有的商業(yè)性擔保機 構資本實力也較弱 ,同樣缺乏資金補償機制 ,大多數(shù)商業(yè)性擔保機構把高擔保費作為資金補償來源 ， 部分擔保機構按同期銀行貸款利率的一半收取擔保費 ,一些機構的擔保費甚至更高。大量的中小企業(yè)都曾提供過虛假的財務報告，企業(yè)為了逃稅避稅，與審計機構串通一氣，制造虛假的財務數(shù)據(jù)，少納稅或者不納稅；有些企業(yè)甚至通過虛設分公司，開設多個不同的賬戶，以達到其套利的目的。 生產(chǎn)信用缺失 生產(chǎn)信用缺失表現(xiàn)為企業(yè)隱藏事實，欺詐消費者，追求暴利 。事實上 ,由于中小企業(yè)量多面廣 ,貸款需求具有明顯的個性化 ,新陳代謝速度較快 ,每年新增的企業(yè)戶數(shù)很多 ,因此政府根本不可能在完成宏觀調(diào)控和社會管理職能之后還有足夠的財力 在中 2 小企業(yè)信用擔保體系中起主導性作用。中小民營企業(yè)的貸款投資所占的比例較大企業(yè)多得多，所面臨的風險也相應更大，而其融資途徑又如此艱辛，所以他們的投資活動自然以盡快收回投資、 償還債務為目的，一味地追求短期目標。 關鍵詞： 中小企業(yè) ， 信用問題 ， 治理研究 The Research of Credit Problems on Small and Mediumsized Enterprises ABSTRACT Small and mediumsized enterprise plays an important role and makes a great contribution to our country’s economy, however the credit system has bee the important obstacles for the small and mediumsized enterprises. In view of the credit problems on small and mediumsized enterprises, we must improve the credit management system of small and mediumsized enterprises, at the same time,we should strengthen credit management to solve the credit problem of small and medium enterprises. At present, some cities in our country build pilot job to obtain certain achievement, but pared with the developed countries, small and mediumsized enterprise credit system construction lags behind, the existing credit operation mechanism also has many imperfect places, they can not meet the need of economic development of credit management and the remaining credit problems, so how to further the effective construction of the enterprise credit management is very nessasary now. Famous scientists think that we can do it as follows: to run a mechanism, expand the financing channels of small and mediumsized enterprises, and standardize enterprise credit behavior. To ensure market benign development is still the top problem of small and medium enterprises. To needle the situation, we should learn from foreign advanced experience under the premise of solving these problems, and establish a reasonable standard of enterprise credit system actively. Key words: Research, Credit Problems,Small and Mediumsized Enterprises i 目 錄 1 我國中小企業(yè)信用問題的表現(xiàn) .......................................1 融資信用不足 ................................................