本文關(guān)鍵詞： 中小企業(yè)融資 財(cái)政支出政策 稅收政策 其他相關(guān)政策　出處：《中國(guó)財(cái)政科學(xué)研究院》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：縱觀世界主要國(guó)家經(jīng)濟(jì)發(fā)展歷史,中小企業(yè)在其中發(fā)揮著至關(guān)重要的作用,能夠刺激科技不斷進(jìn)步,推進(jìn)產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級(jí),拉動(dòng)經(jīng)濟(jì)增長(zhǎng)。自20世紀(jì)90年代以來(lái),中小企業(yè)成為很多國(guó)家關(guān)注的重點(diǎn),支持其發(fā)展已經(jīng)上升至國(guó)家發(fā)展戰(zhàn)略高度。但是在中小企業(yè)的發(fā)展過(guò)程中,生產(chǎn)技術(shù)不先進(jìn)、經(jīng)營(yíng)效率低、抵御市場(chǎng)風(fēng)險(xiǎn)能力弱等企業(yè)自身缺點(diǎn)逐漸暴露,企業(yè)信用違約風(fēng)險(xiǎn)升高,導(dǎo)致其融資壓力不斷增大,發(fā)展進(jìn)入瓶頸。為了緩解中小企業(yè)的融資壓力,扶持中小企業(yè)發(fā)展,發(fā)達(dá)國(guó)家政府進(jìn)行了相應(yīng)的實(shí)踐探索,采取適合本國(guó)國(guó)情的財(cái)政政策,給予中小企業(yè)直接或者間接的融資支持,減輕了中小企業(yè)的融資壓力,為其持續(xù)發(fā)展建立了良好的基礎(chǔ)。目前我國(guó)經(jīng)濟(jì)正處于“新常態(tài)”,經(jīng)濟(jì)發(fā)展缺乏長(zhǎng)期驅(qū)動(dòng)力,而供給側(cè)改革正是針對(duì)我國(guó)經(jīng)濟(jì)發(fā)展動(dòng)力不足提出的有效解決方案。推進(jìn)供給側(cè)改革需要從企業(yè)層面著手,其中的一個(gè)關(guān)鍵內(nèi)容就是激發(fā)中小企業(yè)的活力,創(chuàng)造社會(huì)財(cái)富。但是在我國(guó),中小企業(yè)融資難問(wèn)題更加普遍,在很長(zhǎng)時(shí)間內(nèi)已嚴(yán)重阻撓了企業(yè)發(fā)展,進(jìn)而影響了我國(guó)經(jīng)濟(jì)發(fā)展。財(cái)政政策在解決這一問(wèn)題時(shí)發(fā)揮了重要的作用,但在工作中也出現(xiàn)了一些新的挑戰(zhàn),亟待進(jìn)一步的理論與實(shí)踐創(chuàng)新。因此本文對(duì)如何完善支持我國(guó)中小企業(yè)融資的財(cái)政政策進(jìn)行研究,有重要理論與現(xiàn)實(shí)意義。本文結(jié)合當(dāng)前我國(guó)經(jīng)濟(jì)背景,按照“理論——現(xiàn)狀——國(guó)外經(jīng)驗(yàn)借鑒——政策建議”的邏輯對(duì)我國(guó)中小企業(yè)融資的財(cái)政政策進(jìn)行研究。本文運(yùn)用信貸人權(quán)利保護(hù)理論、市場(chǎng)失靈理論、外部性理論等對(duì)財(cái)政支持中小企業(yè)融資做出理論分析,揭示財(cái)政對(duì)于解決中小企業(yè)融資信貸配給、市場(chǎng)失靈等問(wèn)題有重要意義。本文在分析中小企業(yè)融資現(xiàn)狀后,總結(jié)出中小企業(yè)融資仍存在外源融資渠道狹窄、長(zhǎng)期融資少、擔(dān)保率低等問(wèn)題,并結(jié)合目前我國(guó)經(jīng)濟(jì)背景分析了財(cái)政支持中小企業(yè)融資活動(dòng)的必要性。針對(duì)融資過(guò)程中出現(xiàn)的問(wèn)題,本文歸納分析了現(xiàn)行支持中小企業(yè)融資的財(cái)政支出、稅收等相關(guān)政策,并對(duì)其中存在的問(wèn)題進(jìn)行總結(jié)。最后本文比較了美國(guó)、德國(guó)、日本政府支持中小企業(yè)融資的經(jīng)驗(yàn),根據(jù)市場(chǎng)化、區(qū)別性和協(xié)同性原則,提出我國(guó)適當(dāng)擴(kuò)大專項(xiàng)資金規(guī)模、健全財(cái)政補(bǔ)貼政策、鼓勵(lì)融資創(chuàng)新、推進(jìn)政府采購(gòu)政策、實(shí)行稅收優(yōu)惠政策等政策建議,旨在實(shí)現(xiàn)與金融政策雙輪平衡驅(qū)動(dòng),從根本上解決中小企業(yè)融資問(wèn)題。
[Abstract]:Throughout the history of economic development in major countries in the world, small and medium-sized enterprises play a vital role in it, which can stimulate the continuous progress of science and technology, promote the optimization and upgrading of industrial structure. Since 1990s, small and medium-sized enterprises (SMEs) have become the focus of attention in many countries, supporting their development has risen to the height of national development strategy. But in the process of development of SMEs. Production technology is not advanced, management efficiency is low, the ability to resist market risks and other enterprises' own shortcomings gradually exposed, enterprise credit default risk increased, resulting in increasing financing pressure. In order to alleviate the financing pressure of SMEs and support the development of SMEs, the governments of developed countries have carried out the corresponding practical exploration and adopted fiscal policies suitable for their national conditions. Providing direct or indirect financing support to small and medium-sized enterprises has alleviated the financing pressure of small and medium-sized enterprises and established a good foundation for their sustainable development. At present, our economy is in the "new normal". There is a lack of long-term driving force for economic development, and supply-side reform is an effective solution to the shortage of economic development in China. To promote supply-side reform, we need to start from the enterprise level. One of the key elements is to stimulate the vitality of small and medium-sized enterprises to create social wealth, but in our country, SMEs financing difficulties are more common, in a long time has seriously hindered the development of enterprises. Financial policy has played an important role in solving this problem, but some new challenges have also appeared in the work. Therefore, it is of great theoretical and practical significance to study how to improve the financial policy to support the financing of small and medium-sized enterprises in China. This paper combines the current economic background of our country. According to the logic of "Theory-present situation-foreign experience-policy advice", this paper studies the financial policy of SMEs financing in China. This paper applies the theory of protecting the rights of credit person and the theory of market failure. The externality theory and so on makes the theoretical analysis to the finance supports the small and medium-sized enterprise financing, reveals the finance to solve the small and medium-sized enterprise financing credit rationing. After analyzing the current situation of SME financing, this paper concludes that there are still some problems in SME financing, such as narrow external financing channels, less long-term financing, low guarantee rate, and so on. Combined with the current economic background of our country, this paper analyzes the necessity of financial support for SME financing activities. In view of the problems in the process of financing, this paper summarizes and analyzes the current financial expenditure to support SME financing. Finally, this paper compares the experiences of the American, German and Japanese governments in supporting SME financing, according to the principles of marketization, differentiation and synergy. The paper puts forward some policy suggestions such as expanding the scale of special funds, perfecting the policy of financial subsidy, encouraging the innovation of financing, promoting the policy of government procurement and implementing the preferential policy of tax, in order to realize the balanced drive with the financial policy. Fundamentally solve the financing problem of small and medium-sized enterprises.
【學(xué)位授予單位】：中國(guó)財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F276.3;F812.0

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 汪笛晚;;新常態(tài)下支持小微企業(yè)融資的稅收政策[J];會(huì)計(jì)之友;2017年06期

2 黃兆東;;供給側(cè)改革下的中小企業(yè)發(fā)展問(wèn)題及對(duì)策研究[J];商場(chǎng)現(xiàn)代化;2017年02期

3 第二期"風(fēng)險(xiǎn)管理和農(nóng)村金融"專題培訓(xùn)班第三課題組;;美國(guó)中小企業(yè)融資的經(jīng)驗(yàn)做法與啟示[J];農(nóng)銀學(xué)刊;2017年01期

4 范香梅;鄧宇;;互聯(lián)網(wǎng)金融的信息優(yōu)勢(shì)與中小企業(yè)融資難的破解途徑[J];湖南財(cái)政經(jīng)濟(jì)學(xué)院學(xué)報(bào);2016年05期

5 王偉;;新常態(tài)下中小企業(yè)融資特點(diǎn)及對(duì)策研究[J];經(jīng)營(yíng)管理者;2016年23期

6 楊海英;羅柳玲;;中小企業(yè)融資中的銀企關(guān)系探討[J];經(jīng)濟(jì)研究導(dǎo)刊;2016年23期

7 杜凱;閆智高;;供給側(cè)結(jié)構(gòu)性改革背景下企業(yè)發(fā)展變革研究[J];中國(guó)市場(chǎng);2016年29期

8 沈坤榮;金剛;;以提升全要素生產(chǎn)率為重點(diǎn)推進(jìn)供給側(cè)結(jié)構(gòu)性改革[J];南京財(cái)經(jīng)大學(xué)學(xué)報(bào);2016年03期

9 黎娜;汪潔;陳奕霏;;發(fā)達(dá)國(guó)家中小企業(yè)融資政策與學(xué)術(shù)支持[J];學(xué)術(shù)界;2016年05期

10 李思佳;;支持我國(guó)中小企業(yè)發(fā)展的財(cái)政政策探討[J];時(shí)代金融;2016年09期

相關(guān)博士學(xué)位論文 前1條

1 陳成天;支持中小企業(yè)融資的財(cái)政政策研究[D];財(cái)政部財(cái)政科學(xué)研究所;2015年

相關(guān)碩士學(xué)位論文 前4條

1 王婷;德國(guó)中小企業(yè)融資體系及對(duì)中國(guó)的啟示[D];武漢科技大學(xué);2014年

2 鄒竹;中山市財(cái)政政策引導(dǎo)金融支持中小企業(yè)發(fā)展情況的調(diào)查研究[D];電子科技大學(xué);2013年

3 陳晨;我國(guó)中小企業(yè)融資困難的財(cái)政支持研究[D];西南財(cái)經(jīng)大學(xué);2012年

4 安靜東;日本中小企業(yè)融資約束與政策性金融支持體系研究[D];吉林大學(xué);2004年

，

本文編號(hào)：1463030