支持我国中小企业发展的公共政策研究

发布时间：2018-05-14 13:01

本文选题：中小企业 + 公共政策　；参考：《西南财经大学》2014年硕士论文

【摘要】：本文以促进我国中小企业可持续发展作为中小企业公共政策目标,以公共政策解决中小企业发展中的市场失灵问题作为公共政策的分析原则,同时回顾我国中小企业公共政策的演进并且借鉴了美国和日本的中小企业公共政策,并结合我国经济发展的实际情况和发展趋势,提出了完善我国中小企业发展的公共政策思路和建议。随着我国经济体制改革的不断推进,社会主义市场经济体制的不断完善,中小企业在国民经济中的地位和作用得到了巨大提升。截至2013年,包括个体工商户在内的我国中小企业数量占全国企业总数的比重已经超过99.7%,并且每年保持较高的速度持续增长。中小企业创造的最终产品和服务的价值占国内增加值的58%,社会零售额占59%,上缴税收占50.2%,提供就业机会占75%,出口额占全国出口的68%。①中小企业完成了我国每年65%的发明专利和80%以上的新产品开发。②中小企业在数量上已经具有很大优势,在社会就业、科技创新等方面发挥着巨大的作用,中小企业必然成为今后经济发展的增长点。中小企业的重要性已经得到了世界各国的认可,我国经济的进一步发展同样得依靠中小企业发挥其战略性作用。然而中小企业规模比较小,抵御风险的能力比较弱,在与大型企业的竞争中不占优势,导致了中小企业发展过程中的融资难、市场恶性竞争严重、税费压力大以及技术落后劳动生产率低下等问题,中小企业的发展需要公共政策的扶持。中小企业问题亟需解决,否则不仅经济发展会受到严重的阻碍,经济发展的速度会变得缓慢,我国经济转型的目标也难以实现,市场无法实现充分就业,因此本文将中小企业问题作为一个公共政策问题进行研究。我国从改革开放以后,对中小企业的发展已经越来越重视,2003年我国实行了《中华人民共和国中小企业促进法》并且首次对中小企业的涵义进行了明确界定,之后陆续设立了扶持中小企业发展的四项基金,建立国家中小企业银河培训工程,为中小企业提供人才支持,2009年通过了《国务院关于进一步促进中小企业发展的若干意见》,2011年对中小企业的标准进行了重新界定。我国对中小企业扶持的公共政策体系逐渐完善,许多中小企业问题已经得到解决。在一系列政策的支持下,中小企业无论在数量上还是质量上都有了很大的提升,中小企业的政策环境和经营环境已经有了大幅度改善。与此同时,在国际形势的影响以及我国经济转型的要求下,中小企业面临一些新的问题,我国中小企业与大型企业的经营环境和投资环境还是存在很大差异,出口压力日益严峻,中小企业的投资环境包括融资环境、社会化服务环境、市场环境等还需要进一步完善。市场机制并非是完美的,国际成功经验也告诉我们,通过公共政策来支持中小企业发展是必要的,通过对中小企业发展的扶持来对推动我国经济进一步稳定高速发展,经济转型,产业结构调整以及社会进步具有重要的现实意义。本论文从研究我国中小企业发展的现状和问题出发,分析并总结了我国中小企业的特点和造成中小企业发展受阻碍的原因。重点梳理了我国改革开放以来中小企业的政策演变进程,借鉴了美国和日本的中小企业公共政策,指出我国中小企业公共政策的不足,对支持中小企业发展的公共政策思路进行了分析,试图在中小企业的政策设计和相关的学术研究上提供一些建议。界定中小企业是研究中小企业的起点和基础,本文首先比较了中国、美国、日本以及欧盟对中小企业不同的界定标准,分析了我国2011年对中小企业界定的最新标准,分行业从质和量两方面考虑,界定方法科学且符合我国国情,对我国中小企业的政策制定和学术研究有很大帮助。还梳理了解释中小企业生存和发展的相关理论,包括了中小企业发展理论体系和市场失灵理论,并分析了公共政策支持中小企业发展的必要性,这些理论从不同的角度对中小企业存在与发展的原因进行了分析。现实中影响中小企业发展的外在环境因素是一个相当庞大的体系,包括了政治、经济、文化等方面中小企业的投资环境和经营环境。对市场失灵理论和政府失灵理论作了一个简要的介绍和分析,作为本文的理论支撑和公共政策支持中小企业发展的依据。本文第二部分是对中小企业公共政策支持的文献综述,包括美国与日本中小企业发展的概述,国外政策支持中小企业发展的理论研究,并且分角度回顾了国内针对我国中小企业公共政策的理论研究,在此基础上提出本文将市场失灵理论作为中小企业公共政策支持的依据的创新点和理论意义。本文第三部分梳理了解释中小企业生存和发展的相关理论,在市场失灵和政府失灵理论基础上分析公共政策支持中小企业发展的必要性,作为本文研究公共政策支持中小企业发展的理论支撑。本文第四部分对我国中小企业现状包括总量情况和分布情况作了分析,我国中小企业的数量已经占到了我国主体总量的99.7%,而从行业分布来看,我国的中小企业在竞争性行业几乎都已经涉及到了,对教育、医疗这些公共产品行业涉及的比较少,大部分中小企业还是集中在批发零售、餐饮食宿和制造业,而且产能低下,生产和管理粗放。从地区分布来看,中小企业在我国东部、西部和中路呈现不均衡的分布。总结了我国中小企业的特点,主要是人才、资金和投资环境以及经营环境生产要素缺失,粗放发展且创新能力不足,恶性竞争情况严重,在此基础上提出了我国现阶段发展中小企业急需要解决的问题：融资难、恶性竞争、税费不合理、社会化服务环境不完善,为中小企业的公共政策支持提供目标依据。本文第五部分对我国中小企业公共政策的历史演进进行了回顾,主要整理并分析了2003年之后的中小企业公共政策。然后将我国中小企业公共政策体系分为立法支持、金融政策、财税政策、创新政策和社会化服务政策进行梳理。指出我国支持中小企业发展的公共政策中尚存在的问题。本文最后提出了中小企业的公共政策的设计应该以建立良好的中小企业融资环境、优化中小企业市场环境、构建有效率的税费补贴环境和建立完善的中小企业社会化服务环境为目标,并以坚持充分发挥市场作用和中小企业的可持续性发展为原则。本文政策思路建议部分,包括了对解决我国中小企业发展过程中的公共产品供给不足问题、信息不对称问题和外部性问题的公共政策建议,完善立法对中小企业发展的支持。
[Abstract]:This paper aims to promote the sustainable development of small and medium - sized enterprises in our country as the public policy objective of the small and medium - sized enterprises . As the analysis principle of public policy , the paper reviews the evolution of public policy of small and medium - sized enterprises in our country and draws on the public policy of small and medium - sized enterprises in the United States and Japan , and puts forward the public policy ideas and suggestions for improving the development of small and medium - sized enterprises in our country .

Small and medium - sized enterprises ( SMEs ) accounted for more than 99 . 7 % of the total number of enterprises in China . The value of the final products and services created by small and medium - sized enterprises ( SMEs ) accounted for more than 99 . 7 % of the total number of enterprises in China .

However , the small and medium - sized enterprises are relatively small in size , the ability to resist the risks is weak , the competition among the large enterprises is weak , the development of the small and medium - sized enterprises needs the support of public policy . Otherwise , the development of the small and medium - sized enterprises needs the support of public policy . Otherwise not only will the economic development be seriously hindered , but the economic development will become slow , and the market cannot realize full employment . Therefore , this paper studies the problems of small and medium - sized enterprises as a public policy .

Since the reform and opening - up , China has paid more and more attention to the development of small and medium - sized enterprises . In 2003 , the SME promotion law of the People ' s Republic of China has been introduced , and the first time has defined the meaning of small and medium - sized enterprises .

The market mechanism is not perfect , international successful experience also tells us that through public policy to support the development of small and medium - sized enterprises is necessary , and through the support of the development of small and medium - sized enterprises , it is of great practical significance to promote the further stable and high - speed development of our economy , economic transformation , industrial structure adjustment and social progress .

This paper analyzes and summarizes the characteristics of small and medium - sized enterprises in our country and the reasons for the development of small and medium - sized enterprises in our country from the study of the present situation and problems of the development of small and medium - sized enterprises in our country . This paper points out the policy evolvement process of small and medium - sized enterprises since the reform and opening up of our country , and points out the shortage of public policy of small and medium - sized enterprises in our country , analyzes the public policy thinking that supports the development of small and medium - sized enterprises , and tries to provide some suggestions in the policy design and relevant academic research of small and medium - sized enterprises .

This paper first compares the different definition standards of small and medium - sized enterprises in China , USA , Japan and EU , and analyzes the relevant theories of the development of small and medium - sized enterprises in China in 2011 , including the theory system of the development of small and medium - sized enterprises and the market failure theory , and analyzes the necessity of the development of small and medium - sized enterprises .

The second part of this paper is a review of the literature review of the public policy support of small and medium - sized enterprises , including the development of small and medium - sized enterprises in the United States and Japan . The foreign policy supports the theoretical research of the development of small and medium - sized enterprises . On the basis of this , the paper puts forward the innovation and theoretical significance of the market failure theory as the basis for public policy support of small and medium - sized enterprises .

In the third part of this paper , the theory of explaining the existence and development of the small and medium - sized enterprises is reviewed , and the necessity of supporting the development of the small and medium - sized enterprises is analyzed on the basis of market failure and government failure theory , as the theoretical support for the study of public policy to support the development of small and medium - sized enterprises .

The fourth part of this paper analyses the present situation of small and medium - sized enterprises in our country , including the total quantity and distribution , and the number of small and medium - sized enterprises in our country has already accounted for 99.7 % of the total body of our country .

The fifth part reviews the history evolution of the public policy of small and medium - sized enterprises in our country , mainly sorts out and analyses the public policy of small and medium - sized enterprises since 2003 . Then the public policy system of small and medium - sized enterprises in China is divided into legislative support , financial policy , fiscal and taxation policy , innovation policy and social service policy .

Finally , the paper puts forward that the design of the public policy of the small and medium - sized enterprises should be based on the establishment of a good financing environment for small and medium - sized enterprises , the optimization of the market environment of the small and medium - sized enterprises , the construction of an efficient tax subsidy environment and the establishment of a perfect social service environment for small and medium - sized enterprises .

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D630;F276.3

【参考文献】