本文關(guān)鍵詞： 中小企業(yè)融資 財政支出政策 稅收政策 其他相關(guān)政策　出處：《中國財政科學(xué)研究院》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：縱觀世界主要國家經(jīng)濟(jì)發(fā)展歷史,中小企業(yè)在其中發(fā)揮著至關(guān)重要的作用,能夠刺激科技不斷進(jìn)步,推進(jìn)產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級,拉動經(jīng)濟(jì)增長。自20世紀(jì)90年代以來,中小企業(yè)成為很多國家關(guān)注的重點(diǎn),支持其發(fā)展已經(jīng)上升至國家發(fā)展戰(zhàn)略高度。但是在中小企業(yè)的發(fā)展過程中,生產(chǎn)技術(shù)不先進(jìn)、經(jīng)營效率低、抵御市場風(fēng)險能力弱等企業(yè)自身缺點(diǎn)逐漸暴露,企業(yè)信用違約風(fēng)險升高,導(dǎo)致其融資壓力不斷增大,發(fā)展進(jìn)入瓶頸。為了緩解中小企業(yè)的融資壓力,扶持中小企業(yè)發(fā)展,發(fā)達(dá)國家政府進(jìn)行了相應(yīng)的實踐探索,采取適合本國國情的財政政策,給予中小企業(yè)直接或者間接的融資支持,減輕了中小企業(yè)的融資壓力,為其持續(xù)發(fā)展建立了良好的基礎(chǔ)。目前我國經(jīng)濟(jì)正處于“新常態(tài)”,經(jīng)濟(jì)發(fā)展缺乏長期驅(qū)動力,而供給側(cè)改革正是針對我國經(jīng)濟(jì)發(fā)展動力不足提出的有效解決方案。推進(jìn)供給側(cè)改革需要從企業(yè)層面著手,其中的一個關(guān)鍵內(nèi)容就是激發(fā)中小企業(yè)的活力,創(chuàng)造社會財富。但是在我國,中小企業(yè)融資難問題更加普遍,在很長時間內(nèi)已嚴(yán)重阻撓了企業(yè)發(fā)展,進(jìn)而影響了我國經(jīng)濟(jì)發(fā)展。財政政策在解決這一問題時發(fā)揮了重要的作用,但在工作中也出現(xiàn)了一些新的挑戰(zhàn),亟待進(jìn)一步的理論與實踐創(chuàng)新。因此本文對如何完善支持我國中小企業(yè)融資的財政政策進(jìn)行研究,有重要理論與現(xiàn)實意義。本文結(jié)合當(dāng)前我國經(jīng)濟(jì)背景,按照“理論——現(xiàn)狀——國外經(jīng)驗借鑒——政策建議”的邏輯對我國中小企業(yè)融資的財政政策進(jìn)行研究。本文運(yùn)用信貸人權(quán)利保護(hù)理論、市場失靈理論、外部性理論等對財政支持中小企業(yè)融資做出理論分析,揭示財政對于解決中小企業(yè)融資信貸配給、市場失靈等問題有重要意義。本文在分析中小企業(yè)融資現(xiàn)狀后,總結(jié)出中小企業(yè)融資仍存在外源融資渠道狹窄、長期融資少、擔(dān)保率低等問題,并結(jié)合目前我國經(jīng)濟(jì)背景分析了財政支持中小企業(yè)融資活動的必要性。針對融資過程中出現(xiàn)的問題,本文歸納分析了現(xiàn)行支持中小企業(yè)融資的財政支出、稅收等相關(guān)政策,并對其中存在的問題進(jìn)行總結(jié)。最后本文比較了美國、德國、日本政府支持中小企業(yè)融資的經(jīng)驗,根據(jù)市場化、區(qū)別性和協(xié)同性原則,提出我國適當(dāng)擴(kuò)大專項資金規(guī)模、健全財政補(bǔ)貼政策、鼓勵融資創(chuàng)新、推進(jìn)政府采購政策、實行稅收優(yōu)惠政策等政策建議,旨在實現(xiàn)與金融政策雙輪平衡驅(qū)動,從根本上解決中小企業(yè)融資問題。
[Abstract]:Throughout the history of economic development in major countries in the world, small and medium-sized enterprises play a vital role in it, which can stimulate the continuous progress of science and technology, promote the optimization and upgrading of industrial structure. Since 1990s, small and medium-sized enterprises (SMEs) have become the focus of attention in many countries, supporting their development has risen to the height of national development strategy. But in the process of development of SMEs. Production technology is not advanced, management efficiency is low, the ability to resist market risks and other enterprises' own shortcomings gradually exposed, enterprise credit default risk increased, resulting in increasing financing pressure. In order to alleviate the financing pressure of SMEs and support the development of SMEs, the governments of developed countries have carried out the corresponding practical exploration and adopted fiscal policies suitable for their national conditions. Providing direct or indirect financing support to small and medium-sized enterprises has alleviated the financing pressure of small and medium-sized enterprises and established a good foundation for their sustainable development. At present, our economy is in the "new normal". There is a lack of long-term driving force for economic development, and supply-side reform is an effective solution to the shortage of economic development in China. To promote supply-side reform, we need to start from the enterprise level. One of the key elements is to stimulate the vitality of small and medium-sized enterprises to create social wealth, but in our country, SMEs financing difficulties are more common, in a long time has seriously hindered the development of enterprises. Financial policy has played an important role in solving this problem, but some new challenges have also appeared in the work. Therefore, it is of great theoretical and practical significance to study how to improve the financial policy to support the financing of small and medium-sized enterprises in China. This paper combines the current economic background of our country. According to the logic of "Theory-present situation-foreign experience-policy advice", this paper studies the financial policy of SMEs financing in China. This paper applies the theory of protecting the rights of credit person and the theory of market failure. The externality theory and so on makes the theoretical analysis to the finance supports the small and medium-sized enterprise financing, reveals the finance to solve the small and medium-sized enterprise financing credit rationing. After analyzing the current situation of SME financing, this paper concludes that there are still some problems in SME financing, such as narrow external financing channels, less long-term financing, low guarantee rate, and so on. Combined with the current economic background of our country, this paper analyzes the necessity of financial support for SME financing activities. In view of the problems in the process of financing, this paper summarizes and analyzes the current financial expenditure to support SME financing. Finally, this paper compares the experiences of the American, German and Japanese governments in supporting SME financing, according to the principles of marketization, differentiation and synergy. The paper puts forward some policy suggestions such as expanding the scale of special funds, perfecting the policy of financial subsidy, encouraging the innovation of financing, promoting the policy of government procurement and implementing the preferential policy of tax, in order to realize the balanced drive with the financial policy. Fundamentally solve the financing problem of small and medium-sized enterprises.
【學(xué)位授予單位】：中國財政科學(xué)研究院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F276.3;F812.0

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