政府扶持小微企业发展的相关财政政策研究

发布时间：2018-03-07 02:02

本文选题：税收政策　切入点：小微企业　出处：《吉林财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：小微企业是我国国民经济和社会发展的重要力量。促进小型和中型企业的发展，是保持国家经济的稳步、快速发展的重要基础，关系到我国民生和社会稳定。近年来，中小型企业特别是小微企业迅速成长，截至2012年底国内小微企业数量已经超过900万，对我国国民经济发展的贡献越来越大。促进小微企业的发展，使其更好地为经济建设服务，是世界各国长期呼吁共同面对的一个世界性议题。应该看到当前小微企业发展所面临的困境既有内部的因素又有外部的因素，既有历史遗留问题，又有在发展过程中遇到的新问题。扶持促进小微企业健康发展,增强经济发展后劲，一方面要充分遵循市场经济发展的规律，另一方面政府部门积极制定公共政策也是必然选择。本文首先对政府与企业的基本内涵进行了陈述，在肯定了小微企业已取得成绩的同时，通过对小微企业数量、质量、现状的分析，提出小微企业现存在以下几个方面的问题：（1）认定标准模糊；（2）资金短缺，融资能力较差；（3）小微企业发展的软环境不佳。究其原因，主要是：（1）政策法规不完善；（2）对小微企业的融资援助力度小；（3）政府管理存在欠缺；（4）小微企业自身竞争力差、自主创新能力差。当前情况下我国小微企业扶持政策的制定，既应掌握一般政策制定的原则又应结合企业自身实际情况，既要充分吸收借鉴国内外扶持小微企业发展的成功经验又要充分考虑中国国情。在明确政府扶持政策基本原则的基础上提出了对小微企业政府扶持政策的建议：（1）进一步健全法规体系，科学界定小微企业，，制定更加有利于小微企业发展的政策法规；（2）拓宽小微企业的融资渠道；（3）完善小微企业的服务体系，依法行政，创造有利于其发展的社会环境；（4）小微企业自身加快转型提升。只有这样才能逐步改善市场环境、改变小微企业发展的不利条件，帮助小微企业扬长避短逐步走向繁荣发展、才能使整个经济环境保持竞争与活力，才能最终促进国民经济健康、快速、稳定的发展。
[Abstract]:Small and micro enterprises are an important force in the national economic and social development of our country. To promote the development of small and medium-sized enterprises is an important basis for maintaining the steady and rapid development of the national economy, which is related to the people's livelihood and social stability of our country in recent years. Small and medium-sized enterprises, especially small and micro enterprises, have grown rapidly. As of end of 2012, the number of small and micro enterprises in China has exceeded 9 million, which has contributed more and more to the development of the national economy of our country. It is a worldwide issue that countries all over the world have long called for. It should be seen that the current difficulties faced by small and micro enterprises include both internal and external factors, both historical problems and new problems encountered in the process of development. To strengthen the economic development stamina, on the one hand, it is necessary to fully follow the law of market economy development, on the other hand, it is inevitable for government departments to actively formulate public policies. While affirming the achievements made by small and micro enterprises, through the analysis of the quantity, quality and current situation of small and micro enterprises, it is pointed out that there are the following problems in the small and micro enterprises: 1) identifying the standard of fuzzy and / or 2) shortage of funds. The main reasons are: 1) imperfect policies and regulations; (2) financing assistance to small and micro enterprises; (3) lack of government management; (4) the competitiveness of small and micro enterprises is not good; (4) small and micro enterprises have poor competitiveness in the development of small and micro enterprises, and the main reasons are: 1) imperfect policies and regulations; 2) financing assistance to small and micro enterprises; 3) lack of government management; 4) poor competitiveness of small and micro enterprises. The ability of independent innovation is poor. Under current circumstances, the formulation of support policies for small and micro enterprises in China should not only master the principles of general policy formulation but also combine with the actual situation of the enterprises themselves. It is necessary to absorb and learn from the successful experience of supporting the development of small and micro enterprises at home and abroad as well as to fully consider the national conditions of China. On the basis of defining the basic principles of government support policy, this paper puts forward some suggestions on the government support policy for small and micro enterprises: 1). To further improve the legal system, To define small and micro enterprises scientifically, to formulate policies and regulations that are more conducive to the development of small and micro enterprises.) to broaden the financing channels for small and micro enterprises and to improve the service system of small and micro enterprises and to administer according to law. To create a social environment conducive to their development. Only in this way can small and micro enterprises gradually improve the market environment, change the unfavourable conditions for the development of small and micro enterprises, and help small and micro enterprises gradually develop and prosper by taking advantage of their strengths and circumventing their weaknesses. Only by keeping the competition and vitality of the whole economic environment, can the national economy develop healthily, rapidly and steadily.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.3;F812.0

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