毕业论文我国中小企业融资问题研究——兼论中小企业融资租赁在中国的实践.doc

【毕业论文】我国中小企业融资问题研究——兼论中小企业融资租赁在中国的实践 Abstract Small-and-medium enterprises SMEs play an important role in our countrys economic development However contrary to their formidable contribution SMEs face a relatively hard competition environment where the difficulty in financing is the bottle-neck problem that limits their development This thesis analyzes the diversified complex factors which influence the financing of SMEs and makes the conclusion that the mismatch between the capital suppliers and demanders which details in the over-high entry-level of financing and the conflict of risks benefits of each party is the key factor SMEs are urgent to seek a new but effective financing method Based on the analysis of the conception function and diverse models of financial lease this thesis supports financial lease to be the suitable financing method for SMEs and then concentrates on two parts to analyze in extent 1 through the comparison of the characteristics of financial lease with those of the other traditional financing methods finds out the advantages of financial lease to support SMEs financing 2 analyzes the reasons of the slow development of financial lease in China and particularly experiences with the successful case concludes that the government should further the establishment of the leasing-relative policies in law accounting tax and administration to faster the use of financial leasing in SMEs financing Key words SMEs Financing Financial lease 第一章 绪 论 背景介绍 中小企业融资在各国都是重要的研究课题作为一国最活跃的经济细胞中小企业在推动经济增长维护社会公平稳定推动技术和制度创新以及防止垄断和提高社会经济效率方面都有不可替代的重要作用但同时中小企业在国民经济中的地位却有强位弱势的特点虽然总量大整体作用强但个体却由于企业规模小资金能力弱技术水平低等原因在与大企业的竞争中处于劣势而其中资金短缺是困扰中小企业发展的核心问题 中小企业普遍面临着融资难的困境资信程度差治理不规范和经营风险大这三大内在缺陷使中小企业难以满足银行贷款股票发行等传统融资渠道的申请要求再加上我国金融市场发展不成熟金融体制有欠合理等外部原因单一的融资渠道使中小企业融资难在我国尤为突出 其实融资租赁是解决中小企业融资问题的有效途径作为在现代化大生产条件下产生的商业信用和银行信用相结合集融资和融物功能为一体的新型金融工具融资租赁与银行贷款和股票融资等传统融资手段相比具有独特的优势融资租赁所具有的以项目未来现金流为立项依据融资成本低享受政策优惠等优势正好与中小企业的融资弱点形成互补其融物投资促销和资产管理的四大功能更能为中小企业的发展提供综合性支持目前融资租赁在某些