内蒙古中小企业信用担保机构财政支持研究

发布时间：2018-07-23 09:45

【摘要】：近年来,随着内蒙古自治区经济的快速增长,中小企业在活跃市场、扩大就业、增加收入、稳定社会以及经济结构调整方面所起的作用日益突出,已经成为内蒙古自治区经济增长的重要推动力之一。然而由于中小企业信用担保市场信息不对称导致的逆向选择和道德风险及中小企业受自身发展阶段的制约,使得中小企业融资极其困难,究其原因主要是中小企业信用不足。所以,如何解决中小企业融资难问题,是摆在各级政府和理论界面前的重要问题,而加快中小企业信用担保机构发展是提升中小企业信用能力的重要途径。中小企业信用担保市场失灵源于中小企业信用担保所具有的外部经济性和准公共产品性,这种外部经济性和准公共产品性决定了中小企业信用担保机构的发展不可能完全靠市场机制来推动,政府的支持特别是财政支持至关重要。因此,政府有必要采用财政补贴、直接投资和税收优惠等方式对中小企业信用担保机构进行财政支持,对于促进中小企业信用担保机构快速发展,解决中小企业融资难的问题有着一定的理论意义和现实意义。本文以内蒙古中小企业信用担保机构的财政支持为研究对象,运用规范分析和比较分析等方法来研究内蒙古中小企业信用担保机构财政支持的相关问题。本文先从公共经济学领域说明中小企业信用担保存在很大的外部经济性和准公共产品性,接下来运用公共选择理论为财政支持中小企业信用担保机构的必要性、方式和效果研究提供了理论依据,然后将理论与实践相结合,从福利经济学领域分析了内蒙古中小企业信用担保机构财政支持的实际效果,分析得出的结论是内蒙古中小企业信用担保机构财政支持取得了良好的效果,增加了中小企业信用担保产品供给,提高了资本金利用率,同时也发挥了财政支持的放大效应,但是同时由于外部环境和中小企业信用担保自身的原因,财政支持中小企业信用担保还存在诸如财政支持资金总量偏小、财政资金投入结构不合理、财政支持的杠杆效应还不突出、财政放大倍数还不够大、财政支持推动风险补偿机制建设滞后和财政支持未能法定化和明晰化一些问题,最后针对上述问题提出了一些完善内蒙古中小企业信用担保机构财政支持的对策建议。
[Abstract]:In recent years, with the rapid economic growth of Inner Mongolia Autonomous region, small and medium-sized enterprises have played an increasingly prominent role in activating the market, expanding employment, increasing income, stabilizing society and adjusting the economic structure. Has become one of the important driving forces of economic growth in Inner Mongolia Autonomous region. However, due to the adverse selection and moral hazard caused by asymmetric information in the credit guarantee market of SMEs and the restriction of SMEs by their own stage of development, the financing of SMEs is extremely difficult, which is mainly due to the lack of credit of SMEs. Therefore, how to solve the financing difficulties of SMEs is an important problem in front of governments and theorists at all levels, and speeding up the development of SME credit guarantee institutions is an important way to enhance the credit ability of SMEs. The failure of the credit guarantee market of small and medium-sized enterprises originates from the external economy and quasi-public goods of the credit guarantee of small and medium-sized enterprises. This external economy and quasi-public goods determine the development of SME credit guarantee institutions can not be completely driven by the market mechanism, government support, especially financial support is crucial. Therefore, it is necessary for the government to use financial subsidies, direct investment and tax incentives to provide financial support to SMEs' credit guarantee institutions, which will promote the rapid development of SMEs' credit guarantee institutions. It has certain theoretical and practical significance to solve the problem of financing difficulty of medium and small enterprises. In this paper, the financial support of SME credit guarantee institutions in Inner Mongolia is taken as the research object, and the financial support of SME credit guarantee institutions in Inner Mongolia is studied by means of normative analysis and comparative analysis. This paper first explains the existence of external economy and quasi-public goods in SME credit guarantee from the public economics field, and then uses the public choice theory as the necessity of financial support for SME credit guarantee institution. The way and effect research provides the theoretical basis, and then combines the theory with the practice, and analyzes the actual effect of the financial support of the small and medium-sized enterprise credit guarantee institution in Inner Mongolia from the field of welfare economics. The conclusion of the analysis is that the financial support of SME credit guarantee institutions in Inner Mongolia has achieved good results, increased the supply of SME credit guarantee products, increased the utilization rate of capital, and also brought into play the magnification effect of financial support. But at the same time, due to the external environment and the reasons of SMEs' credit guarantee itself, there are still some problems such as the small amount of financial support funds and the unreasonable structure of financial investment. The leverage effect of financial support is not outstanding, the financial magnification is not large enough, the financial support to promote the construction of risk compensation mechanism lags behind and the financial support fails to legalize and clarify some problems. Finally, some countermeasures and suggestions are put forward to improve the financial support of credit guarantee institutions of small and medium-sized enterprises in Inner Mongolia.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.39

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