农发行小微企业客户贷前财务辅导方案研究

发布时间：2018-01-16 15:32

本文关键词：农发行小微企业客户贷前财务辅导方案研究　出处：《河北工业大学》2012年硕士论文　论文类型：学位论文

【摘要】：中国小微企业经过多年的发展，已经取得了辉煌的成绩，在中国国民经济中占有举足轻重的地位。小微企业在经济社会发展中具有不可替代的地位，已成为国民经济增长和社会发展的主要动力。本文同过对国内小微企业经营及融资状况分析，以及借鉴各国政府支持小微企业经营及融资发展演变趋势，说明小微企业在经济社会发展中具有不可替代的地位，已成为国民经济增长和社会发展的主要动力。小微企业发展已成为社会和谐、稳定的重要因素。但是在金融危机爆发以后，小微企业融资难的问题逐渐引起社会各界日益关注。随着国家对小微企业的政策性扶持，，各家银行对小微企业信贷融资的支持纳入银行的日常业务经营范围。在中国小微企业融资难的问题日益突出。在融资难的众多原因中，其中有一个重要的原因是小微企业财务管理比较混乱，银企财务信息沟通不畅，成为小微企业融资难的一个“拌脚石”。农业发展银行通过对纳入自身营销范围的小微企业实施融资前的财务辅导，规范企业财务管理，让规范后的企业财务管理更符合农发行的要求，确实让企业做到财务信息真实，数据准确，使其达到农发行准入要求。规范小微企业财务管理，进行融资前财务辅导，能够加快银企财务信息顺利沟通，是解决当前小微企业融资难的有效办法之一。同时可以降低农发行信贷风险，这样做可以综合考虑银行信贷资金的安全性、效益性、流动性原则，为农发行筛选具有独特竞争优势和成长性的小微企业客户。本文针对小微企业在经营中存在几种财务混乱现象，通过几个案例进行剖析，用以查找企业财务混乱存在的原因，然后针对这几种财务混乱现象，设计财务辅导方案。通过有针对性的财务辅导，使不同层次的企业财务人员及经营者明白企业财务混乱是造成企业从银行贷款难的主要原因之一。通过财务辅导提高银行与企业财务信息沟通的质量。通过设计适合企业会计人员、企业经营者不同财务辅导方案，可以确保财务辅导质量及效果。这是解决小微企业财务管理混乱，确保银企财务信息沟通顺畅的有效办法。
[Abstract]:After many years of development, small and micro enterprises in China have made brilliant achievements, occupies a pivotal position in the national economy. Small and micro enterprises have an irreplaceable position in the economic and social development. It has become the main driving force of national economic growth and social development. This paper analyzes the operation and financing status of domestic small and micro enterprises, as well as drawing lessons from the governments of various countries to support the development trend of small and micro enterprises management and financing. It shows that small and micro enterprises have an irreplaceable position in the economic and social development, and have become the main driving force of national economic growth and social development, and the development of small and micro enterprises has become social harmony. However, after the financial crisis broke out, the problem of financing difficulties of small and micro enterprises gradually aroused the attention of all walks of life. With the policy support of the state to small and micro enterprises. The support of each bank to the small and micro enterprise credit financing is included in the daily business scope of the bank. In China, the problem of the financing difficulty of the small and micro enterprise is becoming more and more prominent. Among the many reasons of the financing difficulty. One of the important reasons is that the financial management of small and micro enterprises is relatively confused, and the financial information of banks and enterprises is difficult to communicate, which becomes a "mixed stone" of financing difficulties for small and micro enterprises. Agricultural Development Bank through the small and micro enterprises into its own marketing scope of financial guidance before financing, standardize the financial management of enterprises, so that the standardized financial management of enterprises more in line with the requirements of Agricultural Development Bank. It is true that the financial information is true and the data is accurate, so that it can meet the requirements of the Agricultural Development Bank. Standardizing the financial management of small and micro enterprises and providing financial guidance before financing can speed up the smooth communication of financial information between banks and enterprises. It is one of the effective ways to solve the current financing difficulties of small and micro enterprises. At the same time, it can reduce the credit risk of Agricultural Development Bank, which can comprehensively consider the security, efficiency and liquidity principle of bank credit funds. In order to screen small and micro enterprise customers with unique competitive advantage and growth, this paper analyzes several financial chaos phenomena in the operation of small and micro enterprises through several cases. To find out the causes of financial chaos in enterprises, and then to address these financial chaos phenomenon, the design of financial counseling program. Through targeted financial counseling. To make different levels of enterprise financial personnel and managers understand that corporate financial chaos is one of the main reasons for enterprises to make loans from banks. Improve the quality of financial information communication between banks and enterprises through financial counseling. Suitable for enterprise accountants. Different financial counseling schemes of business operators can ensure the quality and effect of financial guidance. This is an effective way to solve the confusion of financial management in small and micro enterprises and to ensure the smooth communication of financial information between banks and enterprises.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.4;F276.3;F275

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