我国小微企业金融支持法律制度完善研究

发布时间：2018-10-31 15:10

【摘要】：小微企业是我国经济社会发展重要的组成部分,对整个经济社会的贡献起着大中型企业不可替代的作用。从发达国家的经验来看,小微企业的发展必然促进整个国家的经济繁荣。据统计,美国小微企业数量约为2000万家,占比美国总企业数的90%以上,对整个社会的就业贡献度在50%以上,更是占有美国GDP的半壁江山。在我国从改革开放开始,私有制经济的不断放开,小微企业对国家的经济贡献也是越来越重要。各级政府也逐渐将小微企业的发展壮大视为己任,李克强总理分别在达沃斯论坛和两会工作报告中两次提出了推进“大众创业、万众创新”的战略,进而为中小微企业发展提供了重要机遇。根据国家工商总局的数据,在考虑个体工商户的情况下,我国小微企业数量约7000万家,法人小微企业约1400万家。从国家工商总局2014年公布的《全国小型微型企业发展情况报告》可以得到下列一组数据:全国小微企业总数约占各类企业数量的76.57%,占企业吸纳新增就业人数的70%以上,创造的财富价值是GDP的60%,占整个税收的份额在50%。由此可见,小微企业已经成为我国经济发展的重要力量之一。小微企业受制于本身的发展状况,在融资问题始终处于不利地位,融资难、融资贵始终是小微企业发展壮大的瓶颈。本文首先分析了我国小微企业的基本特征,然后参照了美国、日本和德国小微企业发展的经验,从而提出了我国小微企业法律存在的问题和解决措施。我国目前的小微企业金融支持法律制度存在一定的问题,特别是在小微企业金融支持立法体系和小微企业金融支持制度方面不够完善,具体体现《中小企业促进法》对小微企业的界定标准不完善、条款过于原则化,小微企业需求的金融产品制度缺乏、小微企业金融支持权利制度缺乏和激励约束机制无效等方面。本文根据发现的不足或问题,提出一方面从小微企业发展促进法的完善、商业险银行立法的完善、政策性保险立法的完善和直接融资立法的完善出发,完善小微企业金融支持立法体系。另一方从构建适合小微企业的金融产品制度、权利保护制度、激励约束机制、监管制度和相关配套的发展机制建设出发,完善小微企业金融支持制度体系。小微企业金融支持法律体系和制度体系同时建设,共同作用,促进小微企业金融支持法律制度的完善,帮扶小微企业融资。
[Abstract]:Small and micro enterprises are an important part of China's economic and social development, and play an irreplaceable role in the contribution of large and medium-sized enterprises to the whole economy and society. From the experience of developed countries, the development of small and micro-enterprises will inevitably promote the economic prosperity of the whole country. According to statistics, the number of small and micro enterprises in the United States is about 20 million, accounting for more than 90% of the total number of enterprises in the United States, and the contribution of employment to the whole society is more than 50%. It also accounts for half of the GDP in the United States. In our country from the beginning of reform and opening up, the private ownership economy has been liberalized, and the contribution of small and micro enterprises to the national economy is becoming more and more important. Governments at all levels have also gradually regarded the development and growth of small and micro enterprises as their own responsibility. Premier Li Keqiang put forward the strategy of promoting "mass entrepreneurship and mass innovation" twice in the work reports of the Davos Forum and the two sessions of the National people's Congress. Further, it provides an important opportunity for the development of small and medium enterprises. According to the data of the State Administration of Industry and Commerce, under the consideration of individual industrial and commercial households, the number of small and micro enterprises in China is about 70 million and that of legal persons is about 14 million. From the National report on the Development of small and Micro Enterprises published by the State Administration of Industry and Commerce in 2014, we can get the following data: the total number of small and micro enterprises in China accounts for 76.57 percent of the total number of enterprises of all kinds. It accounts for more than 70% of new jobs in businesses, creating wealth worth 60% of GDP and accounting for 50% of the total tax revenue. Thus, small and micro-enterprises have become one of the important forces of economic development in China. The small and micro enterprise is restricted by its own development condition, in the financing problem is always in the disadvantageous position, the financing difficulty, the financing expensive is the small and micro enterprise development growth bottleneck all the time. This paper first analyzes the basic characteristics of small and micro enterprises in China, and then refers to the experience of the development of small and micro enterprises in the United States, Japan and Germany, and then puts forward the problems existing in the law of small and micro enterprises in our country and the measures to solve them. There are some problems in the current legal system of financial support for small and micro enterprises in China, especially in the legislative system of financial support for small and micro enterprises and the financial support system of small and micro enterprises. The concrete embodiment of the small and medium Enterprises Promotion Law is that the definition of small and micro enterprises is not perfect, the terms are too principled, and the financial product system for the demand of small and micro enterprises is lacking. The financial support right system of small and micro-enterprises is lacking and the incentive and restraint mechanism is invalid and so on. According to the shortcomings or problems found, this paper puts forward that, on the one hand, starting from the perfection of the small and micro enterprise development promotion law, the commercial insurance bank legislation, the policy insurance legislation and the direct financing legislation, Improve the small and micro-enterprise financial support legislative system. On the other hand, the financial product system, the right protection system, the incentive and restraint mechanism, the supervision system and the related development mechanism are constructed to perfect the financial support system of the small and micro enterprises. The legal system of financial support and the system of financial support of small and micro enterprises should be constructed simultaneously and act together to promote the perfection of the legal system of financial support for small and micro enterprises and to help them to raise funds.
【学位授予单位】：吉首大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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