我国中小企业当前融资困境及对策研究会计.doc

江 西 理 工 大 学 毕 业 论 文 题 目：我国中小企业当前融资困境及对策研究 系 部：经济管理系 专 业：软件工程会计学方向 班 级：09软件会计1班 学 生： 学 号： 指导教师： 职称： 摘 要 随着经济全球化,中小企业在经济发展、就业和社会协调发展中起着越来越重要的作用。但是,对于中小企业来说，它经营环境显得十分不理想,尤其融资问题,己经成为扼制多数中小企业生存与发展的主要瓶颈。为中小企业的融资难问题找出有效的解决措施,已经成为了目前学术界的一个热门研究问题课题。在我国，中小企业是国民经济的重要组成部分，在繁荣市场，调节经济，增加就业机会，发展地方经济，增加财政收入等方面都发挥着重要的作用。因此，解决中小企业融资难的问题，显得十分迫切和重要。 本文结合目前中小企业存在的综合问题,深入分析中小企业融资难存在的问题，指出中小企业融资中存在着直接融资渠道比较狭窄，融资成本和风险高，融资信用低，受政策性的歧视，社会金融服务不协调，中小金融机构发展的滞后，保护其发展的法规不健全，资本市场不完善现等象，在此基础上探讨并提出了解决中小企业融资难的措施, 以便从根本上突破融资难的瓶颈。指出解决中小企业融资困境应从提高中小企业自身竞争力，深化金融业改革，完善资本市场，加大政府支持力度, 加强社会化服务体系的建设等方面寻求对策。 关键词：中小企业；融资难；对策和研究； ABSTRACT With the economic globalization, the small and medium-sized enterprises (SMEs) play a important role in economic development, employment and social cohesion-is increasing. However, the SMEs business environment is not ideal, particularly in the financing of enterprises, has become the general constraints and a major bottleneck in development of SMEs survive. To solve this problem of financing of SMEs has become the current hot topic in academic circles. In our country, SMES play a decisive role in Chinas economic and social development. And have played an important role in adjusting the economic structure, to enrich and enliven the market, increase employment opportunities, the development of local economy and increasing fiscal revenue. So to solve the problem of financing of SMEs has become very necessary and austere. Meanwhile, in this paper, the presence of small and medium enterprises, in-depth analysis of the problems of SME financing, pointed out that the SME financing there is a relatively narrow channels of direct financing, financing costs and high risk, low credit financing, the policy of discrimination, social uncoordinated financial services, the development of small and medium-sized financial institutions lag, to protect the development of the regulations are not perfect, imperfect capital markets now like to explore and propose