我国中小企业间接融资困境的法律对策

发布时间：2018-11-03 17:03

【摘要】：中小企业是一国国民经济的重要组成部分,为各国经济的发展做出了突出贡献,发挥着大企业难以替代的作用。可以说,中小企业的兴衰决定着中国经济的繁荣与否。然而,融资难问题一直是困扰中小企业的世界性难题,也是一个需要长期研究的课题。本文选择这一问题加以探讨,以期为解决中小企业融资困境问题提供一些思路和方法。首先,本文对中小企业进行了法律界定,分析了它在国民经济中的重要作用;接着对企业融资的含义和几种主要融资方式进行解析,并阐述了我国间接融资模式的特点及中小企业偏好选择银行融资的原因。其次,对中小企业面临的间接融资困境进行了详细论述。在法律制度的缺陷上,包含信用担保体系的缺陷、金融法规的不完善、中小企业自身缺陷等三个方面的原因。在理论层面上,对融资困境从信息不对称、金融抑制、交易成本三个角度进行了深层次探析。再次,就解决中小企业融资困境进行了国际比较,发达国家的成功做法有:通过专门立法保障中小企业的发展、建立信用担保体系、建立完善的融资扶持金融机构。从这些成功经验我们可以得到启示:完善的立法是建立中小企业间接融资体系的基础,信用担保体系的建立是构建企业融资体系的必要环节,提高企业管理水平是解决融资困境的内在需求,并且要设立专门为中小企业融资服务的金融机构。最后,本文有针对性地提出完善我国中小企业间接融资法律制度的建议:一是完善中小企业信用担保法律制度,包括为中小企业信用担保进行专门立法、完善银行与担保公司之间的风险分担机制、建立信用担保的再保险法律机制以及加快社会信用法律体系的建设。二是要完善中小企业融资的外部金融法律环境,包括完善我国国有商业银行中小企业融资服务体系,并积极发展中小银行等金融机构。三是完善中小企业内部机制运行的法律环境,包括按照《公司法》来完善公司内部结构、遵守《会计法》来加强对会计工作的监督,并且金融机构应加强对中小企业信息和经营情况的了解等。
[Abstract]:As an important part of a country's national economy, small and medium-sized enterprises (SMEs) have made outstanding contributions to the economic development of various countries and played an irreplaceable role for large enterprises. It can be said that the rise and fall of small and medium-sized enterprises determine the prosperity of China's economy. However, the problem of financing is a worldwide problem that puzzles small and medium-sized enterprises all the time, and it is also a long-term research topic. This article chooses this question to discuss in order to provide some ideas and methods for solving the financing dilemma of small and medium-sized enterprises. First of all, this paper defines the small and medium-sized enterprises by law and analyzes its important role in the national economy. Then the meaning of enterprise financing and several main financing methods are analyzed, and the characteristics of indirect financing mode in China and the reasons why SMEs prefer to choose bank financing are expounded. Secondly, the indirect financing dilemma faced by SMEs is discussed in detail. The defects of the legal system include the defects of the credit guarantee system, the imperfection of the financial regulations and the defects of the small and medium-sized enterprises themselves. On the theoretical level, this paper analyzes the financing dilemma from three angles: information asymmetry, financial suppression and transaction cost. Thirdly, it makes an international comparison to solve the financing dilemma of SMEs. The successful practices of developed countries are: to protect the development of SMEs through special legislation, to establish a credit guarantee system, to establish a sound financing support financial institutions. From these successful experiences, we can get enlightenment: perfect legislation is the foundation of establishing indirect financing system for small and medium-sized enterprises, and the establishment of credit guarantee system is the necessary link to construct enterprise financing system. To improve the management level of enterprises is the internal demand to solve the financing dilemma, and to set up financial institutions specialized in financing services for SMEs. Finally, this paper puts forward some suggestions to perfect the legal system of indirect financing for SMEs: first, to perfect the legal system of SMEs' credit guarantee, including making special legislation for SMEs' credit guarantee. We should perfect the risk-sharing mechanism between banks and guarantee companies, establish the legal mechanism of reinsurance of credit guarantee and accelerate the construction of social credit legal system. Second, it is necessary to perfect the external financial legal environment for the financing of small and medium-sized enterprises, including perfecting the financing service system of small and medium-sized enterprises in state-owned commercial banks of our country, and actively developing small and medium-sized banks and other financial institutions. Third, to improve the legal environment for the operation of the internal mechanism of small and medium-sized enterprises, including perfecting the internal structure of the company in accordance with the Company Law, and complying with the Accounting Law to strengthen the supervision of accounting work. And financial institutions should strengthen the information and management of small and medium-sized enterprises and so on.
【学位授予单位】：贵州民族学院
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.28;F276.3

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