本文選題：中小企業(yè) + 公共政策��； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：本文以促進(jìn)我國中小企業(yè)可持續(xù)發(fā)展作為中小企業(yè)公共政策目標(biāo),以公共政策解決中小企業(yè)發(fā)展中的市場失靈問題作為公共政策的分析原則,同時(shí)回顧我國中小企業(yè)公共政策的演進(jìn)并且借鑒了美國和日本的中小企業(yè)公共政策,并結(jié)合我國經(jīng)濟(jì)發(fā)展的實(shí)際情況和發(fā)展趨勢,提出了完善我國中小企業(yè)發(fā)展的公共政策思路和建議。 隨著我國經(jīng)濟(jì)體制改革的不斷推進(jìn),社會(huì)主義市場經(jīng)濟(jì)體制的不斷完善,中小企業(yè)在國民經(jīng)濟(jì)中的地位和作用得到了巨大提升。截至2013年,包括個(gè)體工商戶在內(nèi)的我國中小企業(yè)數(shù)量占全國企業(yè)總數(shù)的比重已經(jīng)超過99.7%,并且每年保持較高的速度持續(xù)增長。中小企業(yè)創(chuàng)造的最終產(chǎn)品和服務(wù)的價(jià)值占國內(nèi)增加值的58%,社會(huì)零售額占59%,上繳稅收占50.2%,提供就業(yè)機(jī)會(huì)占75%,出口額占全國出口的68%。①中小企業(yè)完成了我國每年65%的發(fā)明專利和80%以上的新產(chǎn)品開發(fā)。②中小企業(yè)在數(shù)量上已經(jīng)具有很大優(yōu)勢,在社會(huì)就業(yè)、科技創(chuàng)新等方面發(fā)揮著巨大的作用,中小企業(yè)必然成為今后經(jīng)濟(jì)發(fā)展的增長點(diǎn)。中小企業(yè)的重要性已經(jīng)得到了世界各國的認(rèn)可,我國經(jīng)濟(jì)的進(jìn)一步發(fā)展同樣得依靠中小企業(yè)發(fā)揮其戰(zhàn)略性作用。 然而中小企業(yè)規(guī)模比較小,抵御風(fēng)險(xiǎn)的能力比較弱,在與大型企業(yè)的競爭中不占優(yōu)勢,導(dǎo)致了中小企業(yè)發(fā)展過程中的融資難、市場惡性競爭嚴(yán)重、稅費(fèi)壓力大以及技術(shù)落后勞動(dòng)生產(chǎn)率低下等問題,中小企業(yè)的發(fā)展需要公共政策的扶持。中小企業(yè)問題亟需解決,否則不僅經(jīng)濟(jì)發(fā)展會(huì)受到嚴(yán)重的阻礙,經(jīng)濟(jì)發(fā)展的速度會(huì)變得緩慢,我國經(jīng)濟(jì)轉(zhuǎn)型的目標(biāo)也難以實(shí)現(xiàn),市場無法實(shí)現(xiàn)充分就業(yè),因此本文將中小企業(yè)問題作為一個(gè)公共政策問題進(jìn)行研究。 我國從改革開放以后,對中小企業(yè)的發(fā)展已經(jīng)越來越重視,2003年我國實(shí)行了《中華人民共和國中小企業(yè)促進(jìn)法》并且首次對中小企業(yè)的涵義進(jìn)行了明確界定,之后陸續(xù)設(shè)立了扶持中小企業(yè)發(fā)展的四項(xiàng)基金,建立國家中小企業(yè)銀河培訓(xùn)工程,為中小企業(yè)提供人才支持,2009年通過了《國務(wù)院關(guān)于進(jìn)一步促進(jìn)中小企業(yè)發(fā)展的若干意見》,2011年對中小企業(yè)的標(biāo)準(zhǔn)進(jìn)行了重新界定。我國對中小企業(yè)扶持的公共政策體系逐漸完善,許多中小企業(yè)問題已經(jīng)得到解決。在一系列政策的支持下,中小企業(yè)無論在數(shù)量上還是質(zhì)量上都有了很大的提升,中小企業(yè)的政策環(huán)境和經(jīng)營環(huán)境已經(jīng)有了大幅度改善。與此同時(shí),在國際形勢的影響以及我國經(jīng)濟(jì)轉(zhuǎn)型的要求下,中小企業(yè)面臨一些新的問題,我國中小企業(yè)與大型企業(yè)的經(jīng)營環(huán)境和投資環(huán)境還是存在很大差異,出口壓力日益嚴(yán)峻,中小企業(yè)的投資環(huán)境包括融資環(huán)境、社會(huì)化服務(wù)環(huán)境、市場環(huán)境等還需要進(jìn)一步完善。 市場機(jī)制并非是完美的,國際成功經(jīng)驗(yàn)也告訴我們,通過公共政策來支持中小企業(yè)發(fā)展是必要的,通過對中小企業(yè)發(fā)展的扶持來對推動(dòng)我國經(jīng)濟(jì)進(jìn)一步穩(wěn)定高速發(fā)展,經(jīng)濟(jì)轉(zhuǎn)型,產(chǎn)業(yè)結(jié)構(gòu)調(diào)整以及社會(huì)進(jìn)步具有重要的現(xiàn)實(shí)意義。 本論文從研究我國中小企業(yè)發(fā)展的現(xiàn)狀和問題出發(fā),分析并總結(jié)了我國中小企業(yè)的特點(diǎn)和造成中小企業(yè)發(fā)展受阻礙的原因。重點(diǎn)梳理了我國改革開放以來中小企業(yè)的政策演變進(jìn)程,借鑒了美國和日本的中小企業(yè)公共政策,指出我國中小企業(yè)公共政策的不足,對支持中小企業(yè)發(fā)展的公共政策思路進(jìn)行了分析,試圖在中小企業(yè)的政策設(shè)計(jì)和相關(guān)的學(xué)術(shù)研究上提供一些建議。 界定中小企業(yè)是研究中小企業(yè)的起點(diǎn)和基礎(chǔ),本文首先比較了中國、美國、日本以及歐盟對中小企業(yè)不同的界定標(biāo)準(zhǔn),分析了我國2011年對中小企業(yè)界定的最新標(biāo)準(zhǔn),分行業(yè)從質(zhì)和量兩方面考慮,界定方法科學(xué)且符合我國國情,對我國中小企業(yè)的政策制定和學(xué)術(shù)研究有很大幫助。還梳理了解釋中小企業(yè)生存和發(fā)展的相關(guān)理論,包括了中小企業(yè)發(fā)展理論體系和市場失靈理論,并分析了公共政策支持中小企業(yè)發(fā)展的必要性,這些理論從不同的角度對中小企業(yè)存在與發(fā)展的原因進(jìn)行了分析�，F(xiàn)實(shí)中影響中小企業(yè)發(fā)展的外在環(huán)境因素是一個(gè)相當(dāng)龐大的體系,包括了政治、經(jīng)濟(jì)、文化等方面中小企業(yè)的投資環(huán)境和經(jīng)營環(huán)境。對市場失靈理論和政府失靈理論作了一個(gè)簡要的介紹和分析,作為本文的理論支撐和公共政策支持中小企業(yè)發(fā)展的依據(jù)。 本文第二部分是對中小企業(yè)公共政策支持的文獻(xiàn)綜述,包括美國與日本中小企業(yè)發(fā)展的概述,國外政策支持中小企業(yè)發(fā)展的理論研究,并且分角度回顧了國內(nèi)針對我國中小企業(yè)公共政策的理論研究,在此基礎(chǔ)上提出本文將市場失靈理論作為中小企業(yè)公共政策支持的依據(jù)的創(chuàng)新點(diǎn)和理論意義。 本文第三部分梳理了解釋中小企業(yè)生存和發(fā)展的相關(guān)理論,在市場失靈和政府失靈理論基礎(chǔ)上分析公共政策支持中小企業(yè)發(fā)展的必要性,作為本文研究公共政策支持中小企業(yè)發(fā)展的理論支撐。 本文第四部分對我國中小企業(yè)現(xiàn)狀包括總量情況和分布情況作了分析,我國中小企業(yè)的數(shù)量已經(jīng)占到了我國主體總量的99.7%,而從行業(yè)分布來看,我國的中小企業(yè)在競爭性行業(yè)幾乎都已經(jīng)涉及到了,對教育、醫(yī)療這些公共產(chǎn)品行業(yè)涉及的比較少,大部分中小企業(yè)還是集中在批發(fā)零售、餐飲食宿和制造業(yè),而且產(chǎn)能低下,生產(chǎn)和管理粗放。從地區(qū)分布來看,中小企業(yè)在我國東部、西部和中路呈現(xiàn)不均衡的分布�？偨Y(jié)了我國中小企業(yè)的特點(diǎn),主要是人才、資金和投資環(huán)境以及經(jīng)營環(huán)境生產(chǎn)要素缺失,粗放發(fā)展且創(chuàng)新能力不足,惡性競爭情況嚴(yán)重,在此基礎(chǔ)上提出了我國現(xiàn)階段發(fā)展中小企業(yè)急需要解決的問題：融資難、惡性競爭、稅費(fèi)不合理、社會(huì)化服務(wù)環(huán)境不完善,為中小企業(yè)的公共政策支持提供目標(biāo)依據(jù)。 本文第五部分對我國中小企業(yè)公共政策的歷史演進(jìn)進(jìn)行了回顧,主要整理并分析了2003年之后的中小企業(yè)公共政策。然后將我國中小企業(yè)公共政策體系分為立法支持、金融政策、財(cái)稅政策、創(chuàng)新政策和社會(huì)化服務(wù)政策進(jìn)行梳理。指出我國支持中小企業(yè)發(fā)展的公共政策中尚存在的問題。 本文最后提出了中小企業(yè)的公共政策的設(shè)計(jì)應(yīng)該以建立良好的中小企業(yè)融資環(huán)境、優(yōu)化中小企業(yè)市場環(huán)境、構(gòu)建有效率的稅費(fèi)補(bǔ)貼環(huán)境和建立完善的中小企業(yè)社會(huì)化服務(wù)環(huán)境為目標(biāo),并以堅(jiān)持充分發(fā)揮市場作用和中小企業(yè)的可持續(xù)性發(fā)展為原則。本文政策思路建議部分,包括了對解決我國中小企業(yè)發(fā)展過程中的公共產(chǎn)品供給不足問題、信息不對稱問題和外部性問題的公共政策建議,完善立法對中小企業(yè)發(fā)展的支持。
[Abstract]:This paper aims to promote the sustainable development of small and medium - sized enterprises in our country as the public policy objective of the small and medium - sized enterprises . As the analysis principle of public policy , the paper reviews the evolution of public policy of small and medium - sized enterprises in our country and draws on the public policy of small and medium - sized enterprises in the United States and Japan , and puts forward the public policy ideas and suggestions for improving the development of small and medium - sized enterprises in our country .

Small and medium - sized enterprises ( SMEs ) accounted for more than 99 . 7 % of the total number of enterprises in China . The value of the final products and services created by small and medium - sized enterprises ( SMEs ) accounted for more than 99 . 7 % of the total number of enterprises in China .

However , the small and medium - sized enterprises are relatively small in size , the ability to resist the risks is weak , the competition among the large enterprises is weak , the development of the small and medium - sized enterprises needs the support of public policy . Otherwise , the development of the small and medium - sized enterprises needs the support of public policy . Otherwise not only will the economic development be seriously hindered , but the economic development will become slow , and the market cannot realize full employment . Therefore , this paper studies the problems of small and medium - sized enterprises as a public policy .

Since the reform and opening - up , China has paid more and more attention to the development of small and medium - sized enterprises . In 2003 , the SME promotion law of the People ' s Republic of China has been introduced , and the first time has defined the meaning of small and medium - sized enterprises .

The market mechanism is not perfect , international successful experience also tells us that through public policy to support the development of small and medium - sized enterprises is necessary , and through the support of the development of small and medium - sized enterprises , it is of great practical significance to promote the further stable and high - speed development of our economy , economic transformation , industrial structure adjustment and social progress .

This paper analyzes and summarizes the characteristics of small and medium - sized enterprises in our country and the reasons for the development of small and medium - sized enterprises in our country from the study of the present situation and problems of the development of small and medium - sized enterprises in our country . This paper points out the policy evolvement process of small and medium - sized enterprises since the reform and opening up of our country , and points out the shortage of public policy of small and medium - sized enterprises in our country , analyzes the public policy thinking that supports the development of small and medium - sized enterprises , and tries to provide some suggestions in the policy design and relevant academic research of small and medium - sized enterprises .

This paper first compares the different definition standards of small and medium - sized enterprises in China , USA , Japan and EU , and analyzes the relevant theories of the development of small and medium - sized enterprises in China in 2011 , including the theory system of the development of small and medium - sized enterprises and the market failure theory , and analyzes the necessity of the development of small and medium - sized enterprises .

The second part of this paper is a review of the literature review of the public policy support of small and medium - sized enterprises , including the development of small and medium - sized enterprises in the United States and Japan . The foreign policy supports the theoretical research of the development of small and medium - sized enterprises . On the basis of this , the paper puts forward the innovation and theoretical significance of the market failure theory as the basis for public policy support of small and medium - sized enterprises .

In the third part of this paper , the theory of explaining the existence and development of the small and medium - sized enterprises is reviewed , and the necessity of supporting the development of the small and medium - sized enterprises is analyzed on the basis of market failure and government failure theory , as the theoretical support for the study of public policy to support the development of small and medium - sized enterprises .

The fourth part of this paper analyses the present situation of small and medium - sized enterprises in our country , including the total quantity and distribution , and the number of small and medium - sized enterprises in our country has already accounted for 99.7 % of the total body of our country .

The fifth part reviews the history evolution of the public policy of small and medium - sized enterprises in our country , mainly sorts out and analyses the public policy of small and medium - sized enterprises since 2003 . Then the public policy system of small and medium - sized enterprises in China is divided into legislative support , financial policy , fiscal and taxation policy , innovation policy and social service policy .

Finally , the paper puts forward that the design of the public policy of the small and medium - sized enterprises should be based on the establishment of a good financing environment for small and medium - sized enterprises , the optimization of the market environment of the small and medium - sized enterprises , the construction of an efficient tax subsidy environment and the establishment of a perfect social service environment for small and medium - sized enterprises .

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D630;F276.3

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