科技型小微企业融资问题初探..docx

摘 要科技型小微企业是社会主义市场经济的重要组成部分，是技术创新最活跃的群体，是经济发展中的主力军。现在，科技型小微面临着一系列的融资困境，导致其面临融资困境有科技型小微企业自身的原因，有政府机构的原因，也有银行等金融机构的原因。本文对科技型小微企业的界定进行了更加明晰的划分，结合科技型小微的特点和外部环境因素，综合分析科技型小微企业目前所面临的融资困境，导致融资困境的原因，如科技型小微企业自身财务管理不规范，缺乏核心竞争力，可抵押物价值低，政府部门的税收优惠力度不强，税收优惠政策片面，金融生态环境不健全，银行在审核贷款时强调固定资产抵押等原因。在分析导致科技型小微企业融资困难原因的基础上，得出解决科技型小微企业融资困境的措施：科技型小微企业要完善自身的财务管理基础工作，政府部门完善法律法规政策，银行创新融资担保方式等。关键字：科技型小微企业，融资，无形资产评估ABSTRACTTechnology-based small and micro businesses is the important part of the Socialist Market Economy,also is the most active group of technology innovation and the main force of economic development.Now,the technology-based small and micro businessesis facing series of dilemma onfinancing.Analyze the reasons,technology-based small and micro businessestheir own reasons,the government,the banks led to its financial difficulties.This thesis defines the technology-based small and micro businesseswere clearly. Combined with technology-based small and micro businesses and external environmental factors,comprehensive analysis of the science and technology small and micro enterprises are facing financing difficulties,the reasons,as high-tech small and micro enterprises themselves are not standardized financial management,lack of core competitiveness, can lower the value of collateral, tax incentives the government sector is not strong, one-sided preferential tax policies, unsound financial environment, the bank stressed that fixed asset-backed loans and other reasons at the time of the audit.Based on the analysis of science and technology leading to difficulties in financing small and micro enterprises on the cause, come measures to solve the financing difficulties of small and micro enterprises of science and technology: the technology-based small and micro enterprises to improve their financial management infrastructure, improve laws, regulations and policies of government departments, banks innovative financing guarantees methods.Keywords:Technology-based small and micro businesses, Fi