【正文】 而中小企業(yè)則希望降低融資成本，所以，要合理確定擔保費率以形成雙贏的局面。4 制定專門的信用法律制度規(guī)范盡快制定專門的信用法律制度規(guī)范，引導信用擔保行業(yè)。我國信用擔保發(fā)展迅猛，但是由于缺乏必要的法律保障和約束，而我國《擔保法》并不是真正意義上的信用擔保法，它是全國人大制定的調整擔保行為的基本法，它貫徹民商法的一般原則，保護民事主體平等性，和交易的安全與債權人的利益，對于信用擔保和信用擔保行業(yè)法沒有涉及。鑒于此，應盡快制定專門的信用法律來規(guī)范和引導信用擔保行業(yè)。第二部分 營造我國中小企業(yè)良好的融資環(huán)境1 制定針對性的扶持政策我國的中小企業(yè)之所以還處于初期發(fā)展階段，管理體制和管理模式很不規(guī)范，一個很重要的原因就在于我國政府長期以來沒有重視中小企業(yè)的發(fā)展，相關的優(yōu)惠政策只向大型企業(yè)傾斜。因此，國家應該按照市場經(jīng)濟規(guī)律，出臺有關加大支持中小企業(yè)發(fā)展的政策，引導中小企業(yè)參與公平競爭，促使中小企業(yè)向規(guī)范化方向發(fā)展。同時，國家還應改善中小企業(yè)的財政政策，各級財政應適當增加對中小企業(yè)的投入，解決一些中小企業(yè)的歷史債務問題；清理現(xiàn)有針對不同性質企業(yè)的稅收優(yōu)惠政策，不同所有制的企業(yè)必須同等對待；各級行政部門不應再對中小企業(yè)亂收費亂罰款，切實減輕中小企業(yè)負擔。2 建立和完善金融機構體系國家應成立統(tǒng)籌全局的中小企業(yè)政府管理機構，國務院日前設立的經(jīng)貿委中小企業(yè)司應在扶持、知道和規(guī)范中小企業(yè)發(fā)展中發(fā)揮核心領導作用。同時國家應盡快明確重點為中小企業(yè)提供融資服務的金融機構體系。一是國有商業(yè)銀行成立專門的中小企業(yè)信貸部，拓展面向中小企業(yè)的存貸款業(yè)務；二是合理調整城市商業(yè)銀行、城市信用社和農(nóng)村信用設的信貸投向，突出支持地方中小企業(yè)的重點，是中小金融機構充分發(fā)揮支持中小企業(yè)的主渠道作用；三是適當建立面向中小企業(yè)和個體私營經(jīng)濟的小型金融機構。黑龍江大學劍橋學院畢業(yè)論文263 完善資本市場直接融資具備能夠是企業(yè)得到不需償還的外部所有權融資、改善企業(yè)資產(chǎn)負債結構、有效配置社會資源等優(yōu)勢，這無疑是解決中小企業(yè)融資困難、融資渠道單一這一問題的重要途徑。目前政府應鼓勵中小企業(yè)進行直接融資方面出臺相應的政策措施，建立定位于外產(chǎn)品規(guī)模小、技術含量高且有市場潛力的高科技中小企業(yè)進行融資服務的資本市場，鼓勵符合條件的企業(yè)進入證券市場籌資，這樣既可以幫助中小企業(yè)解決資金問題，降低籌資成本，又可以分散集中投資風險，變社會個人消費基金為生產(chǎn)發(fā)展建設資金，也有利于完善我國日益發(fā)展壯大的資本市場。4 建立中小企業(yè)信用擔保體系中小企業(yè)融資困難在很大程度商是由于信用風險較大，銀行不愿對它們提供貸款。如果政府能夠對中小企業(yè)的貸款提供擔?；虮ｋU，這種困難就能得到較好的環(huán)節(jié)。因此，政府有必要成立相應的擔保和保險機構，為中小企業(yè)的資金融通提供堅強的后盾。附錄二Countermeasures to solve the financing problem of SMEs ResearchPart I A selfbuilding to strengthen SMEsSMEs in financing problems are not caused by one or two factors, but the role of various factors in the above formed. So both the source of SME financing or external sources, including the financing issues, not just rely on one or two efforts can be fully resolved, its solution requires medium itself, the central and local government agencies and banks and other Financial institutions can better work together to solve them. (A)Regulate the internal management of SMEs, improve their overall quality. Generally start from the following three aspects: first, to clarify property rights of enterprises, the establishment of stock cooperative system. Actively and steadily promote the reform of property right system, only the property rights of enterprises, operators of fishes and their behavior is responsible for the future development of enterprises, corporate credit be possible to set up. According to the requirements of modern enterprise system and the characteristics of SMEs themselves, and vigorously promote the stock cooperative system, and promote the reform of small and medium enterprises. Through the transfer of property rights, jointstock reform, leasing, auctions and other means to accelerate the pace of reform enliven small and medium enterprises. Encourage employees to volunteer in the reform of shares, increase the concerns of the staff of the degree of enterprise assets, for the development of enterprises to open up new financing channels. Second, standardized enterprise financial systems, improve financial management. According to relevant national regulations, establish and improve the financial and accounting systems do not do cooking the books, the establishment of sound financial reporting system to improve the transparency of corporate financial position and financial statements of credibility. Positive settlement of bank debt and payables, the establishment of the credit system, and improving the confidence level. Finally, strengthening internal management, improve enterprise credit rating. Typically, A grade credit rating over the enterprises and financial institutions to consider the financing application, so enterprises should establish a good corporate corporate image, to eliminate bad credit records, and improving the credibility level of repayment, vigorously develop the market. While also establishing a set of indicators of credit rating system and actively cooperate with relevant government departments, build a credit system as soon as possible. (B)Clearly the role of credit guaranteeSME credit guarantee to clear the nature and role, to play the correct effect. The establishment of SME credit guarantee system should be followed to provide credit guarantees, to promote SME financing purposes, then assist the healthy development of SMEs to economic growth and social stability, the purpose of clarifying its nature is not for profit, but a kinds of mutual aid the public good nature, its role is to guide social capital, especially the flow of bank funds for SMEs, and promote economic development. (C)To correctly handle the relationship between financial institutionsFirst, the government and the relationship between security agencies, SME credit guarantee institutions, while a policyoriented anizations, but security agencies are engaged in the business market, should reflect a certain degree of independence, the implementation of corporate management, so arrangements should be separated from the government know, market selection. The government set the identity of the major shareholders of policy guidance and external oversight.Followed by the security relationship between institutions and banks, guarantee agencies and banks have been the two interests is the relationship between the division of work. First, the guarantee agency business is the admissibility of a large bank that the credit risk business, this guarantee agencies to convince the banks have a risk management measures, credit rating and to maintain a certain degree of transparency of banks to increase the bank39。s trust degrees. Secondly, in terms of banks, guarantee agencies involved, the bank39。s moral hazard the enterprise, business risk onto the security pany. Therefore, the banks and guarantee agencies should strengthen the ties of mutual understanding, the initiative to undertake part of the loan risk, the formation of risk and profit sharing relationships.Finally, security agencies and the relationship between SMEs, the credit guarantee and pay off the secured and