目 录
中文摘要 I
英文摘要 II
一 引言 1
二 中小企业融资困境现状 1
（一）中小企业融资结构分析 1
（二）中国小企业融资困境的具体表现 2
三 中小企业融资与制度背景的关系分析 4
四 中小企业融资困境的制度背景分析 5
（一）中小企业融资与国家的法规、政策支持体系 5
（二）中小企业融资与税收政策 7
（三）中小企业融资与信用担保体系 9
（四） 中小企业融资与金融制度 11
五 中小企业融资制度困境的出路 15
（一）中小企业融资制度建设原则 15
（二）完善税收政策 16 淬硬钢材料高速切削过程有限元仿真+3D建模
（三）加强信用担保体系建设 16
（四）完善金融制度 17
优 总结 20
参考文献 21
致 谢 22
摘要
中小企业是我国国民经济的重要组成部分,是一个富有活力的经济群体,改革开放三十年来对我国国民经济的贡献率不断提高，中小企业在促进经济增长、创造就业机会、增加农民收入、转移农村富余劳动力等方面发挥越来越重要的作用。但是，目前我国中小企业的发展面临着很大的困难。尤其影响我国中小企业进一步发展的重要的因素是中小企业融资问题，比如融资渠道狭窄、融资数量少、融资结构不合理、融资成本高等。如果这种现象得不到充分改善，中小企业将难以持续快速发展，会直接影响整个国民经济的发展。究其原因，有中小企业自身原因，更有国家政策方面的原因。本文从其制度背景入手深入分析“融资困难”，最后提出政策性建议和指导实务改进。本文来自优.文'论-文·网原文请找腾讯752018766
关键词：中小企业 融资背景 困境 信用担保
ABSTRACT
As a vigorous economic group, small and medium enterprises(SME) are important part of our national economy, with increasing contribution to the national economy continuously since the reform and opening over recent 30 years, and play an increasingly important role in promoting economic growth, creating job opportunity, increasing peasant's income and shifting surplus rural labor. However, the development of the small and medium enterprise face a series of problem, the most serious one among which is the financing problem, such as limited financing channels for SME, few financing amount, irrational financing structure and high financing costs, ect. If this phenomenon are not fully improved, small and medium would not develop sustainedly and rapidly, further affecting the national economy directly. There are reasons as follow: their own reasons for SME, more for reasons of national policy. This paper analyze “financing difficulty” in depth starting with the system background, and Finally, put forward a suggestion about policy recommendations and guidance to improve practical work.
Key words: Small and medium enterprises; Institutional background; Dilemma; Credit guarantee2644