中小企业信用若干问题研究

发布时间：2018-03-23 06:21

本文选题：中小企业　切入点：信用　出处：《辽宁师范大学》2012年硕士论文　论文类型：学位论文

【摘要】：当今中小企业以其经营灵活、成本低等特点更能适应市场变化和消费者需求，在我国社会发展中起着重要的作用，对经济发展更有着重要的意义。我国目前还处在从计划经济向市场经济、封闭式经济向开放式经济转变的特殊时期，建设完善的信用制度不但是发展市场经济的重要前提，也是进入国际市场的必要通行证。企业信用作为企业最重要的无形资产之一，是企业发展的灵魂，对企业的经营起着重要的作用。由于我国改革开放时间不长，，资本市场起步也较晚，在当今经济快速发展的进程中，我国中小企业在信用方面却出现了很大的问题，金融诈骗、合同违约、制造假冒伪劣商品、拖欠债务等大量失信、违信现象，已经严重影响了我国经济的健康发展，如何有效应对失信问题已经成为人们关注的热点。因此，关注中小企业信用状况，加快中小企业信用体系建设，加强企业信用管理已经成为当前当务之急。中小企业信用缺失有其自身规模小、实力弱等一些原因，然而缺乏相关有效的制度约束却是它的根源所在。企业信用管理问题已经影响中小企业的发展，建立与完善信用管理机制成为解决中小企业发展困难有效途径之一。因此，对中小企业信用问题开展积极研究，从而在根本上对中小企业行为进行约束，提升其信用管理水平与信用风险的防范，增强竞争力，促进中小企业信用体系建设，维护市场经济秩序等都具有重要意义。本文从企业信用缺失及危害性进行分析，并从在信用缺失的基础上对中小企业信用建设与管理、企业风险控制进行探讨，并提出一些相关对策。
[Abstract]:Nowadays, small and medium-sized enterprises, with their characteristics of flexible management and low cost, are more able to adapt to market changes and consumer needs, and play an important role in the social development of our country. China is still in a special period of transition from planned economy to market economy and closed economy to open economy. Building a sound credit system is not only an important prerequisite for the development of market economy. Enterprise credit, as one of the most important intangible assets of an enterprise, is the soul of enterprise development and plays an important role in the management of an enterprise. The capital market also started relatively late. In the process of rapid economic development today, China's small and medium-sized enterprises have a lot of credit problems, such as financial fraud, breach of contract, making fake and inferior commodities, defaulting on debts, and so on. The phenomenon of dishonesty has seriously affected the healthy development of our country's economy. How to effectively deal with the problem of discredit has become a hot issue that people have paid close attention to. Therefore, we should pay close attention to the credit status of SMEs and speed up the construction of credit system of SMEs. Strengthening enterprise credit management has become an urgent task. Small and medium-sized enterprises lack of credit has its own small scale, weak strength and other reasons, but the lack of relevant and effective institutional constraints is its root. Enterprise credit management problems have affected the development of small and medium-sized enterprises. Establishing and perfecting the credit management mechanism has become one of the effective ways to solve the difficulties in the development of small and medium-sized enterprises. It is of great significance to improve the level of credit management and the prevention of credit risk, to enhance competitiveness, to promote the construction of credit system of small and medium-sized enterprises, and to maintain the order of market economy. On the basis of the lack of credit, this paper probes into the credit construction and management of small and medium-sized enterprises and the risk control of enterprises, and puts forward some relevant countermeasures.
【学位授予单位】：辽宁师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.4

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