破解我国中小企业融资难的财政对策研究

发布时间：2018-05-11 21:42

本文选题：中小企业 + 融资　；参考：《哈尔滨商业大学》2014年硕士论文

【摘要】：中小企业作为日益壮大的企业群体,在全球化经济增长和科学技术创新等方面发挥着不可忽略的重要作用,为全世界的经济发展和产业升级做出了巨大的贡献,中小企业的发展对我国经济社会的快速健康发展也具有战略性的意义。在金融危机的影响下,我国中小企业的经营成本加大、税费负担加重与融资困难等问题都成为中小企业健康有序发展的瓶颈。从政府层面出发,运用财政税收政策积极探索和解决中小企业融资难的政策与方法,促进中小企业的健康、良性、有序发展,应当成为当今解决中小企业融资问题的突破口。对中小企业融资的财政政策进行研究与探讨,不仅是当今财政理论政策研究的重要课题与发展方向,为政府制定扶持中小企业发展的经济政策提供财政税收理论依据,而且有助于促进中小企业突破融资瓶颈,实现其快速良性发展,完成国家产业结构调整和升级的战略目标。破解中小企业融资难问题需要全社会多方合力,打好银行、市场和政府的组合拳,财政税收政策作为扶持中小企业发展的重要财政支撑,应在从中大有作为。本文以财税政策为基础,紧密结合当前我国中小企业的实际状况,对未来中小企业发展与财税政策走向提出较为明确的思路和政策建议。从财政税收政策促进我国中小企业融资的视角,在参考相关国内外文献资料的基础上,运用定量分析、定性分析、文献查阅、比较分析等多种研究方法,运用公共财政、市场失灵、信息不对称等财政基础理论,阐述分析了中小企业融资的现状及融资难的成因,将现行财政税收政策中制约中小企业融资与发展的阻碍因素进行分析,指出财政直接投入不足、税收优惠激励性不强、政府采购制度倾斜性不足和信用担保体系不健全等因素都阻碍了中小企业的健康发展。梳理了美国、日本、韩国财政支持中小企业融资的做法和优秀经验,结合我国中小企业融资和现行财税政策的实际情况,从税收减免、财政扶持、担保制度、政府采购四个方面的经验加以借鉴。利用数学模型对我国中小企业融资迫切需求的财政税收工具进行分析和比较,以实证分析的结果为制定破解我国中小企业融资的财税政策提供依据,最后从财政和税收两个方面提出加大财政补贴扶持力度、建立中小企业专项资金增长机制、完善信用担保风险补偿机制、进一步加大结构性减税力度、建立以财政为后盾的政策性融资体系等一系列财政税收政策和相关的配套措施来解决中小企业融资难的问题。
[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.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.3;F275;F812.0

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