我国中小企业融资的财政政策研究

发布时间：2018-01-25 14:15

本文关键词： 中小企业融资财政支出政策税收政策其他相关政策　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：纵观世界主要国家经济发展历史,中小企业在其中发挥着至关重要的作用,能够刺激科技不断进步,推进产业结构优化升级,拉动经济增长。自20世纪90年代以来,中小企业成为很多国家关注的重点,支持其发展已经上升至国家发展战略高度。但是在中小企业的发展过程中,生产技术不先进、经营效率低、抵御市场风险能力弱等企业自身缺点逐渐暴露,企业信用违约风险升高,导致其融资压力不断增大,发展进入瓶颈。为了缓解中小企业的融资压力,扶持中小企业发展,发达国家政府进行了相应的实践探索,采取适合本国国情的财政政策,给予中小企业直接或者间接的融资支持,减轻了中小企业的融资压力,为其持续发展建立了良好的基础。目前我国经济正处于“新常态”,经济发展缺乏长期驱动力,而供给侧改革正是针对我国经济发展动力不足提出的有效解决方案。推进供给侧改革需要从企业层面着手,其中的一个关键内容就是激发中小企业的活力,创造社会财富。但是在我国,中小企业融资难问题更加普遍,在很长时间内已严重阻挠了企业发展,进而影响了我国经济发展。财政政策在解决这一问题时发挥了重要的作用,但在工作中也出现了一些新的挑战,亟待进一步的理论与实践创新。因此本文对如何完善支持我国中小企业融资的财政政策进行研究,有重要理论与现实意义。本文结合当前我国经济背景,按照“理论——现状——国外经验借鉴——政策建议”的逻辑对我国中小企业融资的财政政策进行研究。本文运用信贷人权利保护理论、市场失灵理论、外部性理论等对财政支持中小企业融资做出理论分析,揭示财政对于解决中小企业融资信贷配给、市场失灵等问题有重要意义。本文在分析中小企业融资现状后,总结出中小企业融资仍存在外源融资渠道狭窄、长期融资少、担保率低等问题,并结合目前我国经济背景分析了财政支持中小企业融资活动的必要性。针对融资过程中出现的问题,本文归纳分析了现行支持中小企业融资的财政支出、税收等相关政策,并对其中存在的问题进行总结。最后本文比较了美国、德国、日本政府支持中小企业融资的经验,根据市场化、区别性和协同性原则,提出我国适当扩大专项资金规模、健全财政补贴政策、鼓励融资创新、推进政府采购政策、实行税收优惠政策等政策建议,旨在实现与金融政策双轮平衡驱动,从根本上解决中小企业融资问题。
[Abstract]:Throughout the history of economic development in major countries in the world, small and medium-sized enterprises play a vital role in it, which can stimulate the continuous progress of science and technology, promote the optimization and upgrading of industrial structure. Since 1990s, small and medium-sized enterprises (SMEs) have become the focus of attention in many countries, supporting their development has risen to the height of national development strategy. But in the process of development of SMEs. Production technology is not advanced, management efficiency is low, the ability to resist market risks and other enterprises' own shortcomings gradually exposed, enterprise credit default risk increased, resulting in increasing financing pressure. In order to alleviate the financing pressure of SMEs and support the development of SMEs, the governments of developed countries have carried out the corresponding practical exploration and adopted fiscal policies suitable for their national conditions. Providing direct or indirect financing support to small and medium-sized enterprises has alleviated the financing pressure of small and medium-sized enterprises and established a good foundation for their sustainable development. At present, our economy is in the "new normal". There is a lack of long-term driving force for economic development, and supply-side reform is an effective solution to the shortage of economic development in China. To promote supply-side reform, we need to start from the enterprise level. One of the key elements is to stimulate the vitality of small and medium-sized enterprises to create social wealth, but in our country, SMEs financing difficulties are more common, in a long time has seriously hindered the development of enterprises. Financial policy has played an important role in solving this problem, but some new challenges have also appeared in the work. Therefore, it is of great theoretical and practical significance to study how to improve the financial policy to support the financing of small and medium-sized enterprises in China. This paper combines the current economic background of our country. According to the logic of "Theory-present situation-foreign experience-policy advice", this paper studies the financial policy of SMEs financing in China. This paper applies the theory of protecting the rights of credit person and the theory of market failure. The externality theory and so on makes the theoretical analysis to the finance supports the small and medium-sized enterprise financing, reveals the finance to solve the small and medium-sized enterprise financing credit rationing. After analyzing the current situation of SME financing, this paper concludes that there are still some problems in SME financing, such as narrow external financing channels, less long-term financing, low guarantee rate, and so on. Combined with the current economic background of our country, this paper analyzes the necessity of financial support for SME financing activities. In view of the problems in the process of financing, this paper summarizes and analyzes the current financial expenditure to support SME financing. Finally, this paper compares the experiences of the American, German and Japanese governments in supporting SME financing, according to the principles of marketization, differentiation and synergy. The paper puts forward some policy suggestions such as expanding the scale of special funds, perfecting the policy of financial subsidy, encouraging the innovation of financing, promoting the policy of government procurement and implementing the preferential policy of tax, in order to realize the balanced drive with the financial policy. Fundamentally solve the financing problem of small and medium-sized enterprises.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F276.3;F812.0

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