【摘要】：服裝產(chǎn)業(yè)是推動(dòng)我國(guó)國(guó)民經(jīng)濟(jì)發(fā)展的重要民生產(chǎn)業(yè)，而服裝企業(yè)90%以上屬于中小型企業(yè)。中小服裝企業(yè)在拉動(dòng)地方經(jīng)濟(jì)發(fā)展、擴(kuò)大對(duì)外服裝貿(mào)易、解決就業(yè)和增強(qiáng)國(guó)家財(cái)政收入等方面發(fā)揮著重要的作用，但是“融資難、融資貴”一直是制約中小服裝企業(yè)發(fā)展的核心問(wèn)題。主要原因是相對(duì)于大型企業(yè)，中小服裝企業(yè)融資存在著較大的風(fēng)險(xiǎn)。融資分為債務(wù)融資和股權(quán)融資兩種，債務(wù)融資的風(fēng)險(xiǎn)主要是企業(yè)可能無(wú)法償還債務(wù)或股東利益受損，股權(quán)融資的風(fēng)險(xiǎn)相對(duì)較小。對(duì)于緩解中小服裝企業(yè)融資難問(wèn)題，除了需要政府、金融機(jī)構(gòu)和社會(huì)資本的有力支持外，中小服裝企業(yè)還需要加強(qiáng)自身風(fēng)險(xiǎn)的應(yīng)對(duì)能力，對(duì)所面臨的風(fēng)險(xiǎn)做出正確的識(shí)別和評(píng)估，加強(qiáng)融資風(fēng)險(xiǎn)內(nèi)部控制，這是應(yīng)對(duì)中小服裝企業(yè)融資難的現(xiàn)實(shí)需要。 中小服裝企業(yè)由于規(guī)模較小，很難通過(guò)上市進(jìn)行直接融資。因此，本文從中小服裝企業(yè)非IPO1融資風(fēng)險(xiǎn)內(nèi)部控制的角度出發(fā),首先，分析我國(guó)中小服裝企業(yè)融資現(xiàn)狀和融資困境產(chǎn)生的原因，介紹目前中小服裝企業(yè)常見(jiàn)的非IPO融資方式；然后，對(duì)中小服裝企業(yè)融資風(fēng)險(xiǎn)進(jìn)行識(shí)別，分析融資風(fēng)險(xiǎn)的內(nèi)外成因，并提出融資風(fēng)險(xiǎn)評(píng)估方法；其次，構(gòu)建中小服裝企業(yè)非IPO融資風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系，采用群組層次分析法確定各指標(biāo)權(quán)重，結(jié)合功效系數(shù)法對(duì)融資風(fēng)險(xiǎn)進(jìn)行綜合評(píng)估，并用案例驗(yàn)證評(píng)估體系的可行性和有效性；最后，本文從增強(qiáng)中小服裝企業(yè)自身實(shí)力以及健全企業(yè)融資內(nèi)部控制的相關(guān)機(jī)制等方面，提出了中小服裝企業(yè)非IPO融資風(fēng)險(xiǎn)控制的措施。
[Abstract]:Garment industry is an important industry of people's livelihood to promote the development of national economy in China, and more than 90% of garment enterprises belong to small and medium-sized enterprises. Small and medium-sized garment enterprises play an important role in stimulating local economic development, expanding clothing trade with foreign countries, solving employment and increasing national financial revenue, but "financing is difficult," Financing expensive "has been restricting the development of small and medium-sized clothing enterprises the core issue." The main reason is that compared with large-scale enterprises, small and medium-sized garment enterprises have greater risks in financing. Financing can be divided into debt financing and equity financing. The main risk of debt financing is that the enterprise may not repay the debt or the interests of shareholders are damaged, and the risk of equity financing is relatively small. In order to alleviate the financing difficulties of small and medium-sized garment enterprises, apart from the strong support of the government, financial institutions and social capital, the small and medium-sized garment enterprises also need to strengthen their own risk coping capacity. It is necessary to identify and evaluate the risk correctly and strengthen the internal control of financing risk, which is the practical need to deal with the financing difficulties of small and medium-sized garment enterprises. Because of its small scale, it is difficult for small and medium-sized garment enterprises to raise funds directly through listing. Therefore, from the point of view of internal control of non-IPO1 financing risk of small and medium-sized garment enterprises, this paper first analyzes the current financing situation and causes of financing difficulties of small and medium-sized garment enterprises in China, and introduces the common non-IPO financing methods of small and medium-sized garment enterprises at present. Then, the financing risk of small and medium-sized garment enterprises is identified, the internal and external causes of financing risk are analyzed, and the financing risk assessment method is put forward. Secondly, the evaluation index system of non-IPO financing risk of small and medium-sized garment enterprises is constructed. The weight of each index is determined by group analytic hierarchy process (AHP), and the comprehensive evaluation of financing risk is carried out by combining the efficiency coefficient method. The feasibility and effectiveness of the evaluation system are verified by cases. Finally, from the aspects of strengthening the strength of small and medium-sized garment enterprises and perfecting the internal control mechanism of enterprise financing, the paper puts forward the measures of non-IPO financing risk control for small and medium-sized garment enterprises.
【學(xué)位授予單位】：北京服裝學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275;F426.86

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