發(fā)布時間：2018-01-16 15:32

  本文關鍵詞：農發(fā)行小微企業(yè)客戶貸前財務輔導方案研究　出處：《河北工業(yè)大學》2012年碩士論文　論文類型：學位論文

  更多相關文章： 小微企業(yè) 財務信息 財務輔導 融資難

【摘要】：中國小微企業(yè)經過多年的發(fā)展，已經取得了輝煌的成績，在中國國民經濟中占有舉足輕重的地位。小微企業(yè)在經濟社會發(fā)展中具有不可替代的地位，已成為國民經濟增長和社會發(fā)展的主要動力。本文同過對國內小微企業(yè)經營及融資狀況分析，以及借鑒各國政府支持小微企業(yè)經營及融資發(fā)展演變趨勢，說明小微企業(yè)在經濟社會發(fā)展中具有不可替代的地位，已成為國民經濟增長和社會發(fā)展的主要動力。小微企業(yè)發(fā)展已成為社會和諧、穩(wěn)定的重要因素。但是在金融危機爆發(fā)以后，小微企業(yè)融資難的問題逐漸引起社會各界日益關注。隨著國家對小微企業(yè)的政策性扶持，，各家銀行對小微企業(yè)信貸融資的支持納入銀行的日常業(yè)務經營范圍。在中國小微企業(yè)融資難的問題日益突出。在融資難的眾多原因中，其中有一個重要的原因是小微企業(yè)財務管理比較混亂，銀企財務信息溝通不暢，成為小微企業(yè)融資難的一個“拌腳石”。 農業(yè)發(fā)展銀行通過對納入自身營銷范圍的小微企業(yè)實施融資前的財務輔導，規(guī)范企業(yè)財務管理，讓規(guī)范后的企業(yè)財務管理更符合農發(fā)行的要求，確實讓企業(yè)做到財務信息真實，數(shù)據(jù)準確，使其達到農發(fā)行準入要求。規(guī)范小微企業(yè)財務管理，進行融資前財務輔導，能夠加快銀企財務信息順利溝通，是解決當前小微企業(yè)融資難的有效辦法之一。同時可以降低農發(fā)行信貸風險，這樣做可以綜合考慮銀行信貸資金的安全性、效益性、流動性原則，為農發(fā)行篩選具有獨特競爭優(yōu)勢和成長性的小微企業(yè)客戶。本文針對小微企業(yè)在經營中存在幾種財務混亂現(xiàn)象，通過幾個案例進行剖析，用以查找企業(yè)財務混亂存在的原因，然后針對這幾種財務混亂現(xiàn)象，設計財務輔導方案。通過有針對性的財務輔導，使不同層次的企業(yè)財務人員及經營者明白企業(yè)財務混亂是造成企業(yè)從銀行貸款難的主要原因之一。通過財務輔導提高銀行與企業(yè)財務信息溝通的質量。通過設計適合企業(yè)會計人員、企業(yè)經營者不同財務輔導方案，可以確保財務輔導質量及效果。這是解決小微企業(yè)財務管理混亂，確保銀企財務信息溝通順暢的有效辦法。
[Abstract]:After many years of development, small and micro enterprises in China have made brilliant achievements, occupies a pivotal position in the national economy. Small and micro enterprises have an irreplaceable position in the economic and social development. It has become the main driving force of national economic growth and social development. This paper analyzes the operation and financing status of domestic small and micro enterprises, as well as drawing lessons from the governments of various countries to support the development trend of small and micro enterprises management and financing. It shows that small and micro enterprises have an irreplaceable position in the economic and social development, and have become the main driving force of national economic growth and social development, and the development of small and micro enterprises has become social harmony. However, after the financial crisis broke out, the problem of financing difficulties of small and micro enterprises gradually aroused the attention of all walks of life. With the policy support of the state to small and micro enterprises. The support of each bank to the small and micro enterprise credit financing is included in the daily business scope of the bank. In China, the problem of the financing difficulty of the small and micro enterprise is becoming more and more prominent. Among the many reasons of the financing difficulty. One of the important reasons is that the financial management of small and micro enterprises is relatively confused, and the financial information of banks and enterprises is difficult to communicate, which becomes a "mixed stone" of financing difficulties for small and micro enterprises. Agricultural Development Bank through the small and micro enterprises into its own marketing scope of financial guidance before financing, standardize the financial management of enterprises, so that the standardized financial management of enterprises more in line with the requirements of Agricultural Development Bank. It is true that the financial information is true and the data is accurate, so that it can meet the requirements of the Agricultural Development Bank. Standardizing the financial management of small and micro enterprises and providing financial guidance before financing can speed up the smooth communication of financial information between banks and enterprises. It is one of the effective ways to solve the current financing difficulties of small and micro enterprises. At the same time, it can reduce the credit risk of Agricultural Development Bank, which can comprehensively consider the security, efficiency and liquidity principle of bank credit funds. In order to screen small and micro enterprise customers with unique competitive advantage and growth, this paper analyzes several financial chaos phenomena in the operation of small and micro enterprises through several cases. To find out the causes of financial chaos in enterprises, and then to address these financial chaos phenomenon, the design of financial counseling program. Through targeted financial counseling. To make different levels of enterprise financial personnel and managers understand that corporate financial chaos is one of the main reasons for enterprises to make loans from banks. Improve the quality of financial information communication between banks and enterprises through financial counseling. Suitable for enterprise accountants. Different financial counseling schemes of business operators can ensure the quality and effect of financial guidance. This is an effective way to solve the confusion of financial management in small and micro enterprises and to ensure the smooth communication of financial information between banks and enterprises.
【學位授予單位】：河北工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F832.4;F276.3;F275

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