本文關(guān)鍵詞： 融資 中小企業(yè) 信用體系 財(cái)務(wù)管理　出處：《華南理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：中小企業(yè)融資難是一個(gè)嚴(yán)峻的事實(shí)。該問題產(chǎn)生的原因在中小企業(yè)自身在經(jīng)營過程中所帶來的不利的內(nèi)部環(huán)境及融資過程中多種外部環(huán)境共同作用的結(jié)果。中小企業(yè)融資困難的主要內(nèi)部因素有企業(yè)體制、經(jīng)營管理狀況、財(cái)務(wù)狀況、自身信用狀況等。這些不足使其無法滿足現(xiàn)階段我國企業(yè)在資本市場(chǎng)上融資必須達(dá)到的硬件條件，因而難以得到企業(yè)發(fā)展所需要的資金。 根據(jù)調(diào)查，中小企業(yè)普遍規(guī)模相對(duì)較小、實(shí)力較弱、產(chǎn)品結(jié)構(gòu)不太合理、管理水平低下、設(shè)備落后、技術(shù)創(chuàng)新能力低、短期行為嚴(yán)重、普遍壽命短、經(jīng)營缺乏長(zhǎng)期穩(wěn)定性；另一方面，大多數(shù)中小企業(yè)財(cái)務(wù)報(bào)表隨意性大，真實(shí)性讓人懷疑，透明度不高，，銀行等金融機(jī)構(gòu)難以掌握企業(yè)資信狀況和還款能力的真實(shí)性，不敢輕易放款，貸款條件也相當(dāng)嚴(yán)格。事實(shí)上，中小企業(yè)融資難題還需企業(yè)自身注重信用建設(shè)。本研究聚焦于如何通過企業(yè)內(nèi)部信用體系建設(shè)使企業(yè)在資本市場(chǎng)占據(jù)主動(dòng)。 本文研究的背景立足于STZ公司信用體系建設(shè)。文中介紹STZ公司信用建設(shè)對(duì)公司自身的作用，以及這一些列作用的分析和總結(jié)，對(duì)我國中小企業(yè)在可持續(xù)發(fā)展過程中遇到的融資困難給予一定的啟示作用和借鑒。在整個(gè)研究中，筆者采用理論研究與具體實(shí)踐相結(jié)合的方式進(jìn)行分析，通過對(duì)公司的調(diào)查研究、分析考察得到STZ公司的各種相關(guān)數(shù)據(jù)、理論資料，采用統(tǒng)計(jì)法、比較法、歸納法、演繹法等多種研究方法，對(duì)STZ公司的信用體系建設(shè)在融資過程中起到的作用、遇到的問題行綜合分析；同時(shí)，對(duì)促進(jìn)中小企業(yè)債券融資方式多樣化，對(duì)資本市場(chǎng)的基礎(chǔ)建設(shè)具有一定意義。
[Abstract]:SME financing is a grim fact. A variety of external environmental factors the causes of the problem in small and medium-sized enterprises in the operation process of the adverse internal environment and in the process of financing. The main internal factors of financing difficulties of small and medium-sized enterprises with the enterprise system, management status, financial status, credit the condition and so on. These problems make it unable to meet the present stage our country enterprise in the capital market financing must meet the hardware conditions, so it is difficult to get the necessary funds for the development of enterprises.
According to the survey, small and medium sized enterprises is relatively small, the strength is weak, the product structure is not reasonable, low management level, poor equipment, low technological innovation capability, short-term behavior is serious, generally short life, the operation is lack of long-term stability; on the other hand, the financial statements of the majority of small and medium-sized enterprises at random, authenticity questionable, transparency is not high, the authenticity of the banks and other financial institutions to grasp the enterprise credit status and repayment ability, dare to loan, loan conditions are quite strict. In fact, the financing problem of small and medium-sized enterprises still need to focus on Enterprise credit construction. This study focused on how to through the construction of enterprise credit system to enable enterprises to take the initiative in the capital market.
The background of this paper is based on the STZ construction of the company credit system. The effect of STZ on the company's own credit construction company in the paper, and this series of function analysis and summary, give some enlightenment and reference to the financing difficulties of SMEs in China encountered in the process of sustainable development. In the study, analysis the author combines the theory with practice, through the investigation and Study on the company's investigation and analysis, obtained the relevant data, STZ's information theory, using statistical method, comparative method, inductive method, deductive method and other research methods, the construction of credit system of STZ company in the process of financing effect of comprehensive analysis of problems encountered; at the same time, to promote the bond financing of small and medium-sized enterprises diversification, has certain significance of the development of capital market.

【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.6;F832.4

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