【導(dǎo)讀】半壁江山，己經(jīng)成為推動(dòng)我國(guó)經(jīng)濟(jì)社會(huì)發(fā)展的支柱力量。我國(guó)中小企業(yè)數(shù)量眾多，經(jīng)濟(jì)成。境需進(jìn)一步改善。中小企業(yè)發(fā)展中遇到資金短缺、創(chuàng)新能力不足、人力資本缺乏、管理不。規(guī)范等很多問題，而融資困難己成為制約其生存和發(fā)展的“瓶頸”。白，外部融資過分依靠銀行貸款，所獲貸款遠(yuǎn)遠(yuǎn)不能滿足發(fā)展需要。來自企業(yè)、金融機(jī)構(gòu)和政府三個(gè)方面。中小企業(yè)經(jīng)營(yíng)風(fēng)險(xiǎn)高、盈利能力差、固定資產(chǎn)少，融體制是更深層的原因。

　　

【正文】 平黑龍江大學(xué)劍橋?qū)W院畢業(yè)論文 25 等性，和交易的安全與債權(quán)人的利益，對(duì)于信用擔(dān)保和信用擔(dān)保行業(yè)法沒有涉及。鑒于此，應(yīng)盡快制定專門的信用法律來規(guī)范和引導(dǎo)信用擔(dān)保行業(yè)。 第二部分 營(yíng)造我國(guó)中小企業(yè)良好的融資環(huán)境 1 制定針對(duì)性的扶持政策 我國(guó)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(gè)很重要的原 因就在于我國(guó)政府長(zhǎng)期以來沒有重視中小企業(yè)的發(fā)展，相關(guān)的優(yōu)惠政策只向大型企業(yè)傾斜。因此，國(guó)家應(yīng)該按照市場(chǎng)經(jīng)濟(jì)規(guī)律，出臺(tái)有關(guān)加大支持中小企業(yè)發(fā)展的政策，引導(dǎo)中小企業(yè)參與公平競(jìng)爭(zhēng)，促使中小企業(yè)向規(guī)范化方向發(fā)展。同時(shí)，國(guó)家還應(yīng)改善中小企業(yè)的財(cái)政政策，各級(jí)財(cái)政應(yīng)適當(dāng)增加對(duì)中小企業(yè)的投入，解決一些中小企業(yè)的歷史債務(wù)問題；清理現(xiàn)有針對(duì)不同性質(zhì)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(duì)待；各級(jí)行政部門不應(yīng)再對(duì)中小企業(yè)亂收費(fèi)亂罰款，切實(shí)減輕中小企業(yè)負(fù)擔(dān)。 2 建立和完善金融機(jī)構(gòu)體系 國(guó)家應(yīng)成立統(tǒng)籌全局的中小企業(yè)政府管理 機(jī)構(gòu)，國(guó)務(wù)院日前設(shè)立的經(jīng)貿(mào)委中小企業(yè)司應(yīng)在扶持、知道和規(guī)范中小企業(yè)發(fā)展中發(fā)揮核心領(lǐng)導(dǎo)作用。同時(shí)國(guó)家應(yīng)盡快明確重點(diǎn)為中小企業(yè)提供融資服務(wù)的金融機(jī)構(gòu)體系。一是國(guó)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(wù)；二是合理調(diào)整城市商業(yè)銀行、城市信用社和農(nóng)村信用設(shè)的信貸投向，突出支持地方中小企業(yè)的重點(diǎn)，是中小金融機(jī)構(gòu)充分發(fā)揮支持中小企業(yè)的主渠道作用；三是適當(dāng)建立面向中小企業(yè)和個(gè)體私營(yíng)經(jīng)濟(jì)的小型金融機(jī)構(gòu)。 3 完善資本市場(chǎng) 直接融資具備能夠是企業(yè)得到不需償還的外部所有權(quán)融資、改善企業(yè)資產(chǎn)負(fù)債結(jié)構(gòu)、有效配 置社會(huì)資源等優(yōu)勢(shì)，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(yīng)鼓勵(lì)中小企業(yè)進(jìn)行直接融資方面出臺(tái)相應(yīng)的政策措施，建立定位于外產(chǎn)品規(guī)模小、技術(shù)含量高且有市場(chǎng)潛力的高科技中小企業(yè)進(jìn)行融資服務(wù)的資本市場(chǎng)，鼓勵(lì)符合條件的企業(yè)進(jìn)入證券市場(chǎng)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(fēng)險(xiǎn)，變社會(huì)個(gè)人消費(fèi)基金為生產(chǎn)發(fā)展建設(shè)資金，也有利于完善我國(guó)日益發(fā)展壯大的資本市場(chǎng)。 4 建立中小企業(yè)信用擔(dān)保體系 中小企業(yè)融資困難在很大程度商是由于信用風(fēng)險(xiǎn)較大，銀行不愿對(duì)它們提供貸 款。如黑龍江大學(xué)劍橋?qū)W院畢業(yè)論文 26 果政府能夠?qū)χ行∑髽I(yè)的貸款提供擔(dān)?；虮ｋU(xiǎn)，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(yīng)的擔(dān)保和保險(xiǎn)機(jī)構(gòu)，為中小企業(yè)的資金融通提供堅(jiān)強(qiáng)的后盾。 附錄二Countermeasures to solve the financing problem of SMEs Research Part I A selfbuilding to strengthen SMEs SMEs 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 guarantee SME 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 institutions First, 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 the associated relationships. To handle the relationship between the two, first of