中小企业政策性资金支持法律制度研究

发布时间：2018-02-15 22:07

本文关键词： 中小企业政策性资金支持　出处：《中国政法大学》2010年硕士论文　论文类型：学位论文

【摘要】： 中小企业在市场经济中具有的重要地位和作用,以及2002年《中小企业促进法》的颁行,极大地促进了我国学者对于中小企业的研究。在融资领域,主要是经济学家的研究成果；法律领域的学者则多从实践出发,探讨当前法律制度下中小企业可行的融资模式。本论文主要是通过对中国中小企业在政策性资金支持法律制度方面的研究,探讨了现行制度的特点和不足,提出在理论、立法和实践中如何完善之道。从而能够在资金支持这个对中小企业发展至关重要的方面,做出积极有益的探索,使其在促进经济发展、繁荣城乡市场、增加财政收入、优化经济结构等方面发挥应有的作用。这是本文的研究目的。中国的企业中99%是中小企业,中小企业在促进经济繁荣、推动就业增长、带动科技创新等方面,为建设我国社会主义市场经济起着重要作用。企业的成长离不开资金的支持,然而在现实中融资困难成了制约中小企业发展的瓶颈。从经济学等角度分析,扶持中小企业是政府的职责所在。政府应当优化中小企业发展环境,加大财税等政策措施的扶持力度。中央和地方制定了若干有关中小企业政策性资金支持的法律法规,但是专门针对中小企业方面的立法仍然不足。《中小企业促进法》是一部较为原则性的法律,可操作性不强,尚需要制定进一步的具体规则,加快制定《中小企业发展基金管理办法》,完善针对中小企业系统、完整的服务性法律制度体系。应当加大中小企业发展专项资金的规模,重点完善中小企业发展基金,吸引地方政府和社会资金对中小企业的支持。在现有单项发展基金的基础上,建立统一的发展基金。通过对美国小企业资金支持法律制度的论述,对中美两国制度进行比较研究,总结其中的经验和教训,从宏观和微观的角度分析美国法律中的特点和值得我国借鉴之处。争取做到理论与实际相结合、现实状况与未来发展相贯通、国情与国际惯例下均适用。使得我国中小企业真正做到又好又快发展,发挥作为国民经济重要组成部分的重要作用。本文的研究方法包括：(1)文献回顾法。通过对于以往文献的阅读和理解,一方面发现与作者思路相关的内容,促进对思路整理和完善。另一方面引用其中对本选题有立论价值的内容,支持作者的论证。(2)图表数据法。从务实的角度出发,实践中得出的数据和利用数据所作的图表分析是分析当前中小企业资金支持现状,和证明作者观点的最好论据。(3)比较研究法。作者专业的研究方向是比较民商法。因此通过对于美国小企业资金支持法律制度的分析,比较中美两国的相同与不同之处。本着实用主义的态度,从而探讨借鉴美国制度中对我国有意义部分的可能性,其中也要兼顾到与我国的国情相适宜。
[Abstract]:The small and medium-sized enterprise has the important status and role in the market economy, and in 2002 the "SME Promotion Law" promulgated, will greatly promote the research for small and medium sized enterprises in China. Scholars in the field of finance, is the main research achievements of economists; legal scholars are starting from the practice, to explore the financing mode of small and medium sized enterprises feasible the current legal system. This paper is mainly on China SME Supporting Research on the legal system in terms of policy funds, discusses the characteristics of the current system and the insufficiency, in theory, how to perfect the legislation and practice. In order to support the development of small and medium-sized enterprises to explore the critical part. Positive, which promote economic development, the prosperity of urban and rural market, increase revenue, play an important role in optimizing the economic structure. This is the The purpose of the study.
China enterprise in 99% small and medium enterprises, small and medium-sized enterprises in promoting economic prosperity, promote employment growth, promote scientific and technological innovation and so on, for the construction of China's socialist market economy plays an important role. The growth of enterprises cannot do without the support of funds, but in reality the difficulty in financing has become a bottleneck restricting the development of SMEs. Analysis from economics perspective, support small and medium enterprises is the responsibility of the government. The government should optimize the environment for SME development, increase fiscal and tax policy measures to support efforts.
The central and local governments have enacted laws and regulations relating to SME funding policy, but specifically for small and medium-sized enterprises in the legislation is still insufficient. SME Promotion Law > is a more legal principle, operability is not strong, still need to further develop specific rules, to speed up the development of "measures on the Administration of the fund the development of small and medium-sized enterprises, improve the service system for small and medium enterprises, complete legal system. Special funds for the development of small and medium-sized enterprises should increase the scale, focus on improving the development of small and medium-sized enterprises to attract funds, local government and social capital to support SMEs. Based on the existing individual development fund, establish a unified development fund.
The capital of American small business support legal system is discussed, a comparative study of Chinese and American system, summarizes the experiences and lessons from the perspective of macro and micro analysis of the characteristics of the laws of the United States and our reference worth. Strive to achieve the combination of theory and practice, the reality of the situation and future development phase through all applicable conditions and international practices. The small and medium-sized enterprises of our country and truly achieve sound and rapid development, play an important role as an important part of the national economy.
Research methods include: (1) literature review. Through the literature reading and understanding, on the one hand, and found the author thought content, promote the idea of finishing and improvement. On the other hand the argument value for the reference of the topic content, support the author's argument. (2) chart data. From a pragmatic point of view, the practice of chart analysis of the data and use data is the analysis of the current small and medium-sized enterprise funds to support the status quo, the best arguments and prove that the author's point of view. (3) the method of comparative research. The author is a research direction of professional civil law. Therefore, through the analysis of the small business support fund law the system, compare similarities and differences between the two countries. In a pragmatic attitude, so as to explore the possibility of reference to our country part of the significance of the American system, which must be taken into account with our country Love is good.

【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.28

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