本文選題：中小企業(yè) + 融資�。� 參考：《哈爾濱商業(yè)大學(xué)》2014年碩士論文

【摘要】：中小企業(yè)作為日益壯大的企業(yè)群體,在全球化經(jīng)濟(jì)增長和科學(xué)技術(shù)創(chuàng)新等方面發(fā)揮著不可忽略的重要作用,為全世界的經(jīng)濟(jì)發(fā)展和產(chǎn)業(yè)升級做出了巨大的貢獻(xiàn),中小企業(yè)的發(fā)展對我國經(jīng)濟(jì)社會的快速健康發(fā)展也具有戰(zhàn)略性的意義。在金融危機的影響下,我國中小企業(yè)的經(jīng)營成本加大、稅費負(fù)擔(dān)加重與融資困難等問題都成為中小企業(yè)健康有序發(fā)展的瓶頸。從政府層面出發(fā),運用財政稅收政策積極探索和解決中小企業(yè)融資難的政策與方法,促進(jìn)中小企業(yè)的健康、良性、有序發(fā)展,應(yīng)當(dāng)成為當(dāng)今解決中小企業(yè)融資問題的突破口。對中小企業(yè)融資的財政政策進(jìn)行研究與探討,不僅是當(dāng)今財政理論政策研究的重要課題與發(fā)展方向,為政府制定扶持中小企業(yè)發(fā)展的經(jīng)濟(jì)政策提供財政稅收理論依據(jù),而且有助于促進(jìn)中小企業(yè)突破融資瓶頸,實現(xiàn)其快速良性發(fā)展,完成國家產(chǎn)業(yè)結(jié)構(gòu)調(diào)整和升級的戰(zhàn)略目標(biāo)。破解中小企業(yè)融資難問題需要全社會多方合力,打好銀行、市場和政府的組合拳,財政稅收政策作為扶持中小企業(yè)發(fā)展的重要財政支撐,應(yīng)在從中大有作為。本文以財稅政策為基礎(chǔ),緊密結(jié)合當(dāng)前我國中小企業(yè)的實際狀況,對未來中小企業(yè)發(fā)展與財稅政策走向提出較為明確的思路和政策建議。 從財政稅收政策促進(jìn)我國中小企業(yè)融資的視角,在參考相關(guān)國內(nèi)外文獻(xiàn)資料的基礎(chǔ)上,運用定量分析、定性分析、文獻(xiàn)查閱、比較分析等多種研究方法,運用公共財政、市場失靈、信息不對稱等財政基礎(chǔ)理論,闡述分析了中小企業(yè)融資的現(xiàn)狀及融資難的成因,將現(xiàn)行財政稅收政策中制約中小企業(yè)融資與發(fā)展的阻礙因素進(jìn)行分析,指出財政直接投入不足、稅收優(yōu)惠激勵性不強、政府采購制度傾斜性不足和信用擔(dān)保體系不健全等因素都阻礙了中小企業(yè)的健康發(fā)展。梳理了美國、日本、韓國財政支持中小企業(yè)融資的做法和優(yōu)秀經(jīng)驗,結(jié)合我國中小企業(yè)融資和現(xiàn)行財稅政策的實際情況,從稅收減免、財政扶持、擔(dān)保制度、政府采購四個方面的經(jīng)驗加以借鑒。利用數(shù)學(xué)模型對我國中小企業(yè)融資迫切需求的財政稅收工具進(jìn)行分析和比較,以實證分析的結(jié)果為制定破解我國中小企業(yè)融資的財稅政策提供依據(jù),最后從財政和稅收兩個方面提出加大財政補貼扶持力度、建立中小企業(yè)專項資金增長機制、完善信用擔(dān)保風(fēng)險補償機制、進(jìn)一步加大結(jié)構(gòu)性減稅力度、建立以財政為后盾的政策性融資體系等一系列財政稅收政策和相關(guān)的配套措施來解決中小企業(yè)融資難的問題。
[Abstract]:As a growing group of enterprises, small and medium-sized enterprises play an important role in the economic growth of globalization and scientific and technological innovation, and have made great contributions to the economic development and industrial upgrading of the world. The development of small and medium-sized enterprises is also of strategic significance to the rapid and healthy development of our country's economy and society. Under the influence of the financial crisis, the problems of increasing the operating cost, increasing the burden of taxes and fees and the difficulty of financing have become the bottleneck of the healthy and orderly development of SMEs in our country. From the government level, the use of fiscal and tax policies to actively explore and solve the financing difficulties of small and medium-sized enterprises policies and methods to promote the healthy, healthy and orderly development of small and medium-sized enterprises, should become a breakthrough to solve the financing problems of small and medium-sized enterprises. It is not only an important subject and development direction to study the finance policy of small and medium-sized enterprises, but also a theoretical basis for the government to formulate the economic policy to support the development of small and medium-sized enterprises. Moreover, it is helpful for small and medium-sized enterprises to break through the bottleneck of financing, realize their rapid and benign development, and accomplish the strategic goal of adjusting and upgrading the national industrial structure. In order to solve the financing problem of small and medium-sized enterprises, it is necessary for the whole society to make concerted efforts. The combination of banks, markets and governments is necessary. As an important financial support to support the development of small and medium-sized enterprises, the fiscal and tax policies should play a great role in the development of small and medium-sized enterprises. On the basis of fiscal and taxation policies and in close combination with the actual situation of small and medium-sized enterprises in our country, this paper puts forward some clear ideas and policy suggestions for the development of small and medium-sized enterprises in the future and the trend of fiscal and taxation policies. From the perspective of fiscal and tax policies to promote the financing of small and medium-sized enterprises in China, and on the basis of reference to relevant domestic and foreign literature materials, using quantitative analysis, qualitative analysis, literature review, comparative analysis, and other research methods, the use of public finance, Market failure, asymmetric information and other basic financial theories, this paper expounds and analyzes the current situation of financing of SMEs and the causes of financing difficulties, and analyzes the obstacles to the financing and development of SMEs in the current fiscal and tax policies. It is pointed out that the lack of direct financial input, the weak incentive of tax preference, the insufficient inclination of government procurement system and the unsound credit guarantee system all hinder the healthy development of small and medium-sized enterprises. Combing the practices and outstanding experiences of the United States, Japan and South Korea in supporting the financing of small and medium-sized enterprises, and combining the actual situation of the financing of small and medium-sized enterprises in our country and the current fiscal and taxation policies, from the tax relief, financial support, and guarantee system, Four aspects of government procurement experience to learn from. This paper analyzes and compares the financial and tax tools urgently needed by SMEs in China by using the mathematical model, and provides the basis for the formulation of fiscal and taxation policies to solve the financing problems of SMEs in China, based on the results of empirical analysis. Finally, from the two aspects of finance and taxation, it proposes to increase the financial subsidy support, establish a special fund growth mechanism for small and medium-sized enterprises, improve the credit guarantee risk compensation mechanism, and further increase the structural tax reduction. A series of fiscal and tax policies and related supporting measures should be established to solve the problem of financing difficulties of small and medium-sized enterprises.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F276.3;F275;F812.0

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