《自考毕业论文民营企业融资难的原因及对策》

《自考毕业论文民营企业融资难的原因及对策》 摘 要 分析民营企业融资难，探讨我国民营企业融资难的对策，旨在为民营企业的发展创造良好的融资环境，从而更好地发挥民营企业在我国国民经济发展中的作用。解决民营企业的融资难问，需要企业、金融机构和政府共同努力，为民营企业融资开辟更多渠道，从而使其发挥在国民经济中应有的作用。 2002 年国家统计局的数据表明，国内 GDP 增量的 80%以上来自民营企业。民营企业作 为国民经济活力的重要源泉逐步得到了广泛认同。据统计，2002 年上半年各家银行发放的 短期贷款中民营企业只占 21%.2001 年 10月人民银行在全国范围进行的一项有关中小企业 (其中国有独资及控股企业仅占 30.9%)贷款发放的情况调查显示，私营企业贷款满足率最 低，为 60.4%，低于平均水平 8.1 个百分点。 中小企业在加快经济发展 ,在提高经济增长效率、提高解决就业等方面 发挥 着重要的作用。但是 ,在中小企业发展的过程中却遭遇了几大难题:用地难、融资难----本文就中小企业在发展中融资难的原因,现状及解决的对策做一小探，试图提出解决中小企业融资难的对策。 关键词: 民营企业， 融资， 原因 ，对策 Opinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unified deployment, according to municipal Party committee "about carrying out the party's mass line educational practice activity in the city's implementation opinions, the spirit of the party's mass line educational practice activities from 20** in January to 99 months, carried out at all levels of departments and directly affiliated institutions and grass-roots party organizations. According to my actual County, the county to carry out the education practice put forward the following implementation opinions.First, the overall requirementsCounty county education practice to the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, conscientiously implement the spirit of general secretary Xi Jinping book series of important speech, earnestly implement the Central Committee really, opinions and advice > < < >, < party implementing the guiding ideology of opinions to determine the objectives and requirements, step method, in accordance with the "" look in the mirror, dress up, wash bath, cure treatment, the general requirements of "for the people pragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, improve their work style, service to the masses of the people, the foundation of consolidating grassroots, promote transformation across efforts, to further implement the central eight regulations and < The opposition party and government austerity waste regulations "," double section "provincial regulations, municipal provisions of the" twelve "plan and the implementation measures for < on improving the work style of close ties with the masses law, highlight style building, carry out the whole wind spirit, resolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the problems, Party members and cadres of the style and the masses of people strong, the Ministry of Party members and cadres to further improve their thinking and understanding, to further change the style of the wind, the masses to close, honest and pragmatic people honest image to further establish the foundation to further reinforce the basic level. Style of the building of the new results to promote the construction of a powerful force of the county and the ecological culture of the county and county construction.In educational practice activities of the unit is mainly: the county and below county departments under the organs, enterprises and institutions directly under the township, street, and community, village, non-public economic organizations, social organizations and other grass-roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice with step by step.To adhere to the county leadership, leadership and leading cadres to focus on outstanding catch to directly contact the service of the masses of law supervision departments and window units, service industry, educational practice, pay attention to grasp the heavy towns, streets and villages, community education activities and the masses of grassroots groups in close contact to strengthen, and the majority of Party members, cadres and the mass line line Marx doctrine view of the masses and the party's education.Always speak seriously as a basic attitude, adhere to positive education, to carry out criticism and self criticism group, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layers of the demonstration, more focus on the four winds, solve the problem, pay more attention to open the door, the participation of the masses, pay more attention to the classification guidance. Orderly, pay more attention to the cooperation and cohesion driven, more strict requirements on injection, really supervision practice, ensure education practice is not empty is not empty is not partial, not as a mere formality.Two, the key point of the taskThe main task of the county's education practice is to seize against "four wind" this focus on centralized solve outstanding problems asked County, township leadership and leading cadres of the four winds, the disadvantages of the style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At the same time, respond to the concerns of the masses, safeguard the interests of the masses, pay attention to solve practical problems, solve the people around the unwholesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other issues, timely and effective, without any discount to solve, to improve the style of real implementation of the requirements of real to the grassroots, real let group Benefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and provincial requirements, the county leadership and leading cadres of key performance concept is not correct, do not dare to play, to engage in "image project", "political project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, there are countermeasures county. The units directly under the heavy focus on solving Yung lazy drag, buck passing skin, work is not implemented, the service is not active. The dynamic problem of law enforcement and supervision departments and window units, service industry mainly solve the door hard, ugly face, something difficult, and arbitrary charges, fines, levies, and breach of privilege, chinakayao, not the problem of law. The township, street The collar of leading bodies and leading cadres to solve key does nottheir own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. Difficulties in financing private enterprise and Countermeasures ABSTRACT Financing of private enterprises, financing of private enterprises in China's measures aimed at the development of private enterprises to create a good environment for raising capital in order to better play to private enterprise in China's national economic development role, To solve the problem of financing of private enterprises, need to corporations, financial institutions and governments to work together for the financing of private enterprises to open up more channels, making it play its due role in the national economy. 2002, National Bureau of Statistics show that 80% of domestic GDP over the incremental from private enterprises, Private enterprises as an important source of national economic activity gradually been widely recognized, According to statistics, during the first half of 2002 the banks in short-term loans issued by private enterprises accounted for only 21% of the People's Bank in October .2001 conducted nationwide on small and medium enterprises (including state-owned and controlled enterprises accounted for only 30.9%) the case of loan survey, private loans to meet the lowest rate of 60.4%, 8.1 percentage points lower than the average. SMEs in accelerating economic development and in improving the efficiency of economic growth, increase employment, to resolve an important role to play.However, in the process of SME development has encountered several problems: land difficult for small and medium enterprises financing ---- This financing d the spirit of Zhuanglang Zhuang, improve their work style, service to the masses of the people, the foundation of consolidash bath, cure treatment, the general requirements of "for the people pragmatic honest people as the theme, in carrying forwarup, way of opinions to determine the objectives and requirements, step method, in accordance with the "" look in the mirror, dress eech, earnestly implement the Central Committee really, opinions and advice > < < >, < party implementing the guiding ideologant spCentral Committee as the guidance, conscientiously implement the spirit of general secretary Xi Jinping book series of importCounty county education practice to the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC owing implementation opinions.First, the overall requirementsroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-levels of departments and directly affiliated institutions and grass at allopinions, the spirit of the party's mass line educational practice activities from 20** in January to 99 months, carried out nicipal Party committee "about carrying out the party's mass line educational practice activity in the city's implementation ied deployment, according to muOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unifiit.ax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog developmenuntry and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tthe coix) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in cture, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(squality professional management team, hard work, and promote the entire workforce knowledge structure, age stru-quality management management personnel, and strive to build a high-g to the need of industrial development, vigorously the introduction of highcordiny, improve the ability to respond to market competition, improve management and operation of the market. At the same time, ac, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgencof cadres and workers of the existing businessowned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -ndustry group, to achieve leveraging the development, ensure that the value of statehe i, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to twin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-ning wif resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seekment of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration oevelopcompetitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and dy of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the blicite, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and pusk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand valuent ribodies and leading cadres to solve key does nottheir own conditions to develop the correct road, the maximum to avoid investmrges, fines, levies, and breach of privilege, chinakayao, not the problem of law. The township, street The collar of leading ry chavision departments and window units, service industry mainly solve the door hard, ugly face, something difficult, and arbitradrag, buck passing skin, work is not implemented, the service is not active. The dynamic problem of law enforcement and superlazy rs and prohibitions, and a policy, there are countermeasures county. The units directly under the heavy focus on solving Yungnot correct, do not dare to play, to engage in "image project", "political project", a leadership guide, a set of ideas, ordet is outstanding issuesThe central and provincial requirements, the county leadership and leading cadres of key performance concep tation of the requirements of real to the grassroots, real let group Benefit the public.(a) focus on solving the "four winds"plemenwaste fees, privileges and other issues, timely and effective, without any discount to solve, to improve the style of real imems, solve the people around the unwholesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and probl the same time, respond to the concerns of the masses, safeguard the interests of the masses, pay attention to solve practicalhe four winds, the disadvantages of the style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At of t against "four wind" this focus on centralized solve outstanding problems asked County, township leadership and leading cadres t partial, not as a mere formality.Two, the key point of the taskThe main task of the county's education practice is to seizeis no iven, more strict requirements on injection, really supervision practice, ensure education practice is not empty is not emptythe masses, pay more attention to the classification guidance. Orderly, pay more attention to the cooperation and cohesion dron of s of the demonstration, more focus on the four winds, solve the problem, pay more attention to open the door, the participatiout criticism and self criticism group, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layercarry ne view of the masses and the party's education.Always speak seriously as a basic attitude, adhere to positive education, to rassroots groups in close contact to strengthen, and the majority of Party members, cadres and the mass line line Marx doctris of gcational practice, pay attention to grasp the heavy towns, streets and villages, community education activities and the masseng catch to directly contact the service of the masses of law supervision departments and window units, service industry, eduwith step by step.To adhere to the county leadership, leadership and leading cadres to focus on outstandi roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-izations and other grasspublic economic organizations, social organ-rises and institutions directly under the township, street, and community, village, nonon.In educational practice activities of the unit is mainly: the county and below county departments under the organs, enterptructiesults to promote the construction of a powerful force of the county and the ecological culture of the county and county consple honest image to further establish the foundation to further reinforce the basic level. Style of the building of the new ric peoer improve their thinking and understanding, to further change the style of the wind, the masses to close, honest and pragmatems, Party members and cadres of the style and the masses of people strong, the Ministry of Party members and cadres to furthprobl, carry out the whole wind spirit, resolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the and the implementation measures for < on improving the work style of close ties with the masses law, highlight style building "plan ty and government austerity waste regulations "," double section "provincial regulations, municipal provisions of the" twelverassroots, promote transformation across efforts, to further implement the central eight regulations and < The opposition parting g difficulties in the development of the causes, status and the Solution to do a little exploration, trying to propose solutions Difficult Situation of SME financing. KEYWORDS:private enterprise, financing, reasons, solutions Opinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unified deployment, according to municipal Party committee "about carrying out the party's mass line educational practice activity in the city's implementation opinions, the spirit of the party's mass line educational practice activities from 20** in January to 99 months, carried out at all levels of departments and directly affiliated institutions and grass-roots party organizations. According to my actual County, the county to carry out the education practice put forward the following implementation opinions.First, the overall requirementsCounty county education practice to the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, conscientiously implement the spirit of general secretary Xi Jinping book series of important speech, earnestly implement the Central Committee really, opinions and advice > < < >, < party implementing the guiding ideology of opinions to determine the objectives and requirements, step method, in accordance with the "" look in the mirror, dress up, wash bath, cure treatment, the general requirements of "for the people pragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, improve their work style, service to the masses of the people, the foundation of consolidating grassroots, promote transformation across efforts, to further implement the central eight regulations and < The opposition party and government austerity waste regulations "," double section "provincial regulations, municipal provisions of the" twelve "plan and the implementation measures for < on improving the work style of close ties with the masses law, highlight style building, carry out the whole wind spirit, resolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the problems, Party members and cadres of the style and the masses of people strong, the Ministry of Party members and cadres to further improve their thinking and understanding, to further change the style of the wind, the masses to close, honest and pragmatic people honest image to further establish the foundation to further reinforce the basic level. Style of the building of the new results to promote the construction of a powerful force of the county and the ecological culture of the county and county construction.In educational practice activities of the unit is mainly: the county and below county departments under the organs, enterprises and institutions directly under the township, street, and community, village, non-public economic organizations, social organizations and other grass-roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice with step by step.To adhere to the county leadership, leadership and leading cadres to focus on outstanding catch to directly contact the service of the masses of law supervision departments and window units, service industry, educational practice, pay attention to grasp the heavy towns, streets and villages, community education activities and the masses of grassroots groups in close contact to strengthen, and the majority of Party members, cadres and the mass line line Marx doctrine view of the masses and the party's education.Always speak seriously as a basic attitude, adhere to positive education, to carry out criticism and self criticism group, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layers of the demonstration, more focus on the four winds, solve the problem, pay more attention to open the door, the participation of the masses, pay more attention to the classification guidance. Orderly, pay more attention to the cooperation and cohesion driven, more strict requirements on injection, really supervision practice, ensure education practice is not empty is not empty is not partial, not as a mere formality.Two, the key point of the taskThe main task of the county's education practice is to seize against "four wind" this focus on centralized solve outstanding problems asked County, township leadership and leading cadres of the four winds, the disadvantages of the style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At the same time, respond to the concerns of the masses, safeguard the interests of the masses, pay attention to solve practical problems, solve the people around the unwholesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other issues, timely and effective, without any discount to solve, to improve the style of real implementation of the requirements of real to the grassroots, real let group Benefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and provincial requirements, the county leadership and leading cadres of key performance concept is not correct, do not dare to play, to engage in "image project", "political project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, there are countermeasures county. The units directly under the heavy focus on solving Yung lazy drag, buck passing skin, work is not implemented, the service is not active. The dynamic problem of law enforcement and supervision departments and window units, service industry mainly solve the door hard, ugly face, something difficult, and arbitrary charges, fines, levies, and breach of privilege, chinakayao, not the problem of law. The township, street The collar of leading bodies and leading cadres to solve key does nottheir own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. 目 录 1 我国中小企业融资难现状 ..........................................0 1.1 融资渠道单一 .......................................................................................0 1.1.1过多依赖债务融资 ........................................................................0 1.1.2贷款集中在国有商业银行 ............................................................0 1.2融资成本高昂 ............................................................................................0 1.3资本供给结构的不均衡 .............................................................................1 1.4 私募股权的集体错位 ................................................................................1 2 我国民营企业融资难产生的原因 ....................................3 2.1 民营企业自身难以满足市场融资的盈利性等基本需求 .......................3 2.2民营企业融资渠道不畅，导致民营企业融资难 ....................................3 2.2.1金融机构体系不健全导致民营企业融资难 ................................3 2.2.2我国资本市场存在层次缺陷，民间金融发展受到抑制 ............4 2.3政府配套服务不到位，使民营企业难以摆脱融资难 ...........................4 3 破解民营企业融资难及风险的对策 ..................................6 3.1 加强企业自身财务管理工作，努力塑造企业的健康形象 .................6 3.1.1加强内部管理，提高信用程度 ....................................................6 3.1.2实现民企-银行信息共享，建立规范财务管理系统 ..................6 3.2改善外部环境，使民营企业切实得到应有的待遇 ................................7 3.2.1国家以及地方应大力发展地方中小型金融机构 .......................7 3.2.2为民营企业的融资提供担保机制，创建市场化担保机构 .......7 4 解决民营企业融资难的具体做法 ....................................8 4.1 扩大直接融资渠道 ...................................................................................8 4.2 尽快完善金融体系 ...................................................................................8 4.3加快金融改革步伐 ....................................................................................8 4.4加快融资品种创新 ....................................................................................9 4.5加大政策扶持力度 .................................................................................10 - - 5 中小企业融资难案例 .............................................11 6 综述 ...........................................................13 参考文献 ...........................................................14 后 记 ...........................................................15 - ii - 第一章 [XXXX...] 1 我国中小企业融资难现状 1.1 融资渠道单一 1.1.1过多依赖债务融资 我国虽已构建完整的市场经济体制,但金融市场的开放程度仍然有限，实行严格的金融管制,这种管制包含金融机构主体资格的限制和业务准入的审批,核准制度这种管制在发挥金融风险防范的同时也限制了资本市场的正常发展,日益增长的金融需求和资本供给体制 改革的缓慢造成的一个直接后果就是资本供给不足、融资渠道单一。有资料表明:我国78%的中小工业企业的资本来源主要是银行各类贷款，来源于权益性投资的比例为33%，从权益性投资的构成来看，近80%的企业仍以自身的资金积累为主股东投资和风险投资分别为18.1%和16.7%，使用外商投资的企业比例为4.9%。 1.1.2贷款集中在国有商业银行 我国中小企业融资中债务资本主要集中在商业银行(中国工商银行、建设银行、中国银行和中国农业银行)，中小企业信贷支持机构的缺位和多元化债务融资工具的缺乏，使中小企业不能像国有企业和上市公司那样通过转载请保留此标记。 债券市场发行债券筹集资金。金融机构缺乏将风险相对较高信贷资产证券化的工具，使得中小企业贷款业务的风险无法分散，从而限制了其他金融机构涉足中小企业贷款的动力，中小企业贷款只能求助于商业银行。 1.2融资成本高昂 1、贷款利率高于市场平均水平。银行选择向中小企业发放贷款很少选用信用贷款的方式，一般在基准贷款利率基础上上浮一定比例，以弥补部分贷款风险。自以来，为了解决经济过快增长和通货膨胀问题，中国人民银行连续采取加息和提高存款准备金率的货币紧缩政策，使得中小企业的贷款利率水平连续升高，严重影响了中小企业的经济利润。此外，商业银行常设置“补偿性余额”、收取违 ting gd the spirit of Zhuanglang Zhuang, improve their work style, service to the masses of the people, the foundation of consolidash bath, cure treatment, the general requirements of "for the people pragmatic honest people as the theme, in carrying forwarup, way of opinions to determine the objectives and requirements, step method, in accordance with the "" look in the mirror, dress eech, earnestly implement the Central Committee really, opinions and advice > < < >, < party implementing the guiding ideologant spCentral Committee as the guidance, conscientiously implement the spirit of general secretary Xi Jinping book series of importCounty county education practice to the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC owing implementation opinions.First, the overall requirementsroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-levels of departments and directly affiliated institutions and grass at allopinions, the spirit of the party's mass line educational practice activities from 20** in January to 99 months, carried out nicipal Party committee "about carrying out the party's mass line educational practice activity in the city's implementation ied deployment, according to muOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unif0t.ax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog developmenuntry and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tthe coix) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in cture, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(squality professional management team, hard work, and promote the entire workforce knowledge structure, age stru-quality management management personnel, and strive to build a high-g to the need of industrial development, vigorously the introduction of highcordiny, improve the ability to respond to market competition, improve management and operation of the market. At the same time, ac, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgencof cadres and workers of the existing businessowned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -ndustry group, to achieve leveraging the development, ensure that the value of statehe i, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to twin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-ning wif resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seekment of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration oevelopcompetitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and dy of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the blicite, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and pusk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand valuent ribodies and leading cadres to solve key does nottheir own conditions to develop the correct road, the maximum to avoid investmrges, fines, levies, and breach of privilege, chinakayao, not the problem of law. The township, street The collar of leading ry chavision departments and window units, service industry mainly solve the door hard, ugly face, something difficult, and arbitradrag, buck passing skin, work is not implemented, the service is not active. The dynamic problem of law enforcement and superlazy rs and prohibitions, and a policy, there are countermeasures county. The units directly under the heavy focus on solving Yungnot correct, do not dare to play, to engage in "image project", "political project", a leadership guide, a set of ideas, ordet is outstanding issuesThe central and provincial requirements, the county leadership and leading cadres of key performance concep tation of the requirements of real to the grassroots, real let group Benefit the public.(a) focus on solving the "four winds"plemenwaste fees, privileges and other issues, timely and effective, without any discount to solve, to improve the style of real imems, solve the people around the unwholesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and probl the same time, respond to the concerns of the masses, safeguard the interests of the masses, pay attention to solve practicalhe four winds, the disadvantages of the style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At of t against "four wind" this focus on centralized solve outstanding problems asked County, township leadership and leading cadres t partial, not as a mere formality.Two, the key point of the taskThe main task of the county's education practice is to seizeis no iven, more strict requirements on injection, really supervision practice, ensure education practice is not empty is not emptythe masses, pay more attention to the classification guidance. Orderly, pay more attention to the cooperation and cohesion dron of s of the demonstration, more focus on the four winds, solve the problem, pay more attention to open the door, the participatiout criticism and self criticism group, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layercarry ne view of the masses and the party's education.Always speak seriously as a basic attitude, adhere to positive education, to rassroots groups in close contact to strengthen, and the majority of Party members, cadres and the mass line line Marx doctris of gcational practice, pay attention to grasp the heavy towns, streets and villages, community education activities and the masseng catch to directly contact the service of the masses of law supervision departments and window units, service industry, eduwith step by step.To adhere to the county leadership, leadership and leading cadres to focus on outstandi roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-izations and other grasspublic economic organizations, social organ-rises and institutions directly under the township, street, and community, village, nonon.In educational practice activities of the unit is mainly: the county and below county departments under the organs, enterptructiesults to promote the construction of a powerful force of the county and the ecological culture of the county and county consple honest image to further establish the foundation to further reinforce the basic level. Style of the building of the new ric peoer improve their thinking and understanding, to further change the style of the wind, the masses to close, honest and pragmatems, Party members and cadres of the style and the masses of people strong, the Ministry of Party members and cadres to furthprobl, carry out the whole wind spirit, resolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the and the implementation measures for < on improving the work style of close ties with the masses law, highlight style building "plan ty and government austerity waste regulations "," double section "provincial regulations, municipal provisions of the" twelverassroots, promote transformation across efforts, to further implement the central eight regulations and < The opposition par 约延期支付费用等手段来变相提高贷款利率，相对大企业而言,中小企业承担了的这种歧视性高利率加重了中小企业的融资成本。 2、融资中间费用比例过高。在资金筹集费用方面，中小企业在贷款申请环节，都需要进行固定资产抵押登记、信用评估、进行财务审计，这些费用的支出一般具有数额固定的特点。由于中小企业一般融资金额较小，这些费用在筹资金额中的比重就会相对较高。在中小企业自身资产不足需引入外部担保的情况下，考虑到担保支出的影响，筹资费用将进一步升高。 1.3资本供给结构的不均衡 1、不同产业之间的资本供给差异。在市场竞争中，中小企业自身发展会呈现强者更强，弱者更弱的格局，那些技术水平先进，符合市场潮流，管理水平领先的中小企业会在竞争中脱颖而出，表现出良好的经济效益和成长性，自然成为资本市场的宠儿。不论是通过风险投资引入股权资本或者是通过商业银行引入债务资本都能居于主动地位，顺利满足资本需求，甚至出现资本供给过剩的局面，但大多数中小型企业属于劳动密集型企业，技术装备水平较低，产品的核心竞争力不突出，对市场的占有控制力较弱，经营风险较大，在资本引入过程中则面临很大的障碍，商业银行对于此类项目表现出明显的惜贷倾向，也不为各种风险资本、私人股权资本所看好，资本成为此类中小企业生存发展的一个重要制约因素。 2、地理区域上的资本供给差异。除了中小企业之间的资本分配不均外，在中小企业发展和资本获取方面，不同地区之间表现出了很强的差异性，东部沿海地区尤其是长江三角洲地区、珠江三角洲地区由于经济发展水平高、中小企业活跃、信用体制相对健全、民间资本充裕等因素，同时这些地区的中小企业经营管理水平较高，企业的资本运营意识突出，也容易获得外部融资机构的支持，所以不论在资本来源的渠道上，还是在资本供给总规模上都远远超过中西部地区的中小企业。 1.4 私募股权的集体错位 1、二级市场溢价引发行业集体中后期投资。在一个正常的私募股权资本市场，在投资方向上，专业投资机构在投资阶段上应有着相对对立的分工，如投资于项目初创期的天使基金，投资于成长期的风险资本和投资于发展期或成熟期的股权资本，为不同发展阶段的中小企业提供相应的资本支持，这种专业分工是有必要的。初创期和成长期的中小企业有着非常高的破产率，不仅需要投资机构的 - 1 - 第一章 [XXXX...] 资本支持，同样寻求投资人在战略管理、公司治理、公司业务上的指导。而发展期和成熟期的中小企业在公司运营和治理上已相对成熟，多在财务上需寻求帮助。但在我国，由于风险投资机构自身运营能力、人才构成上的不足，除少数国际优秀投资机构外，大多投资者都投资于中小企业发展后期，造成对初创期和成长期的有效支持不足。国内投资机构偏向中后期投资项目的另一个原因自以来的牛市行情的诱导，在二级市场持续走高的引导下，上市公司首次公开发行的估值水平应也水涨船高，发行市盈率和市净率比正常情形下的二级市场还要高。所以众多投资机构重金投向准备上市的公司，通过投资公司上市短期内以获取高额回报。2 投资风险回避导致资本扎堆传统企业。风险投资的产生源于对高科技行业的中小企业孵化，在高科技通过分散投资，获取超额利润。但在我国，风险投资机构普遍存在的一个特征就是在传统行业中的大规模投资，而立足高新技术行业的生物医药、微电子、新材料、电信业等行业由于技术的专业性和投资管理上的 难度，在争取外部融资时存在一定的劣势。风险投资作为普通债务融资- 和股票发行融资的一种补充，其对高科技行业的支持作用并未充分显示出来。另一个非理性因素就是扎堆投资，行业内分工不明显，除少数优秀投资机构外，大多数投资机构没有明确的特定行业选择，投资方向短期化严重。 eech, earnestly implement the Central Committee really, opinions and advice > < < >, < party implementing the guiding ideologant spCentral Committee as the guidance, conscientiously implement the spirit of general secretary Xi Jinping book series of importCounty county education practice to the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC owing implementation opinions.First, the overall requirementsroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-levels of departments and directly affiliated institutions and grass at allopinions, the spirit of the party's mass line educational practice activities from 20** in January to 99 months, carried out nicipal Party committee "about carrying out the party's mass line educational practice activity in the city's implementation ied deployment, according to muOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unif2t.ax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog developmenuntry and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tthe coix) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in cture, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(squality professional management team, hard work, and promote the entire workforce knowledge structure, age stru-quality management management personnel, and strive to build a high-g to the need of industrial development, vigorously the introduction of highcordiny, improve the ability to respond to market competition, improve management and operation of the market. At the same time, ac, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgencof cadres and workers of the existing businessowned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -ndustry group, to achieve leveraging the development, ensure that the value of statehe i, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to twin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-ning wif resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seekment of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration oevelopcompetitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and dy of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the blicite, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and pusk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand valuent ribodies and leading cadres to solve key does nottheir own conditions to develop the correct road, the maximum to avoid investmrges, fines, levies, and breach of privilege, chinakayao, not the problem of law. The township, street The collar of leading ry chavision departments and window units, service industry mainly solve the door hard, ugly face, something difficult, and arbitradrag, buck passing skin, work is not implemented, the service is not active. The dynamic problem of law enforcement and superlazy rs and prohibitions, and a policy, there are countermeasures county. The units directly under the heavy focus on solving Yungnot correct, do not dare to play, to engage in "image project", "political project", a leadership guide, a set of ideas, ordet is outstanding issuesThe central and provincial requirements, the county leadership and leading cadres of key performance concep tation of the requirements of real to the grassroots, real let group Benefit the public.(a) focus on solving the "four winds"plemenwaste fees, privileges and other issues, timely and effective, without any discount to solve, to improve the style of real imems, solve the people around the unwholesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and probl the same time, respond to the concerns of the masses, safeguard the interests of the masses, pay attention to solve practicalhe four winds, the disadvantages of the style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At of t against "four wind" this focus on centralized solve outstanding problems asked County, township leadership and leading cadres t partial, not as a mere formality.Two, the key point of the taskThe main task of the county's education practice is to seizeis no iven, more strict requirements on injection, really supervision practice, ensure education practice is not empty is not emptythe masses, pay more attention to the classification guidance. Orderly, pay more attention to the cooperation and cohesion dron of s of the demonstration, more focus on the four winds, solve the problem, pay more attention to open the door, the participatiout criticism and self criticism group, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layercarry ne view of the masses and the party's education.Always speak seriously as a basic attitude, adhere to positive education, to rassroots groups in close contact to strengthen, and the majority of Party members, cadres and the mass line line Marx doctris of gcational practice, pay attention to grasp the heavy towns, streets and villages, community education activities and the masseng catch to directly contact the service of the masses of law supervision departments and window units, service industry, eduwith step by step.To adhere to the county leadership, leadership and leading cadres to focus on outstandi roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-izations and other grasspublic economic organizations, social organ-rises and institutions directly under the township, street, and community, village, nonon.In educational practice activities of the unit is mainly: the county and below county departments under the organs, enterptructiesults to promote the construction of a powerful force of the county and the ecological culture of the county and county consple honest image to further establish the foundation to further reinforce the basic level. Style of the building of the new ric peoer improve their thinking and understanding, to further change the style of the wind, the masses to close, honest and pragmatems, Party members and cadres of the style and the masses of people strong, the Ministry of Party members and cadres to furthprobl, carry out the whole wind spirit, resolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the and the implementation measures for < on improving the work style of close ties with the masses law, highlight style building "plan ty and government austerity waste regulations "," double section "provincial regulations, municipal provisions of the" twelverassroots, promote transformation across efforts, to further implement the central eight regulations and < The opposition parting gd the spirit of Zhuanglang Zhuang, improve their work style, service to the masses of the people, the foundation of consolidash bath, cure treatment, the general requirements of "for the people pragmatic honest people as the theme, in carrying forwarup, way of opinions to determine the objectives and requirements, step method, in accordance with the "" look in the mirror, dress 2 我国民营企业融资难产生的原因 2.1 民营企业自身难以满足市场融资的盈利性等基本需求 1(民营企业融资成本较高、效益低，难以满足银行和投资者的盈利性需求。由于民营企业大多规模小，对贷款需求有“急、频、少、高”的特点，贷款一般要的急，多为流动资金贷款，贷款需求频率高、数量少，管理成本高，客观上增大了银行贷款的管理成本，造成了民营企业的融资困难。部分民营企业经营管理差，经济效益相对低下。民营企业易受经营环境的影响，变数大，风险大，无法准确预测，难以吸收投资者注意，并且民企的生命周期短使得投资者投资的风险过大而不愿意投资。 2(民营企业资产结构状况存在较大缺陷，难以满足银行贷款的担保需求。从金融机构对抵押物的偏好来看，虽然没有规定流动资产不可用作抵押，但金融机构在实际操作中往往要求企业用固定资产来抵押，同时对抵押物的选择一般仅限于土地、机器、设备、房地产的所有权或使用权。而民营企业普遍具有经营规模小，固定资产少，土地、房产等抵押物不足的特点，提供一定数量和质量实物用于贷款抵押难度较大，有的企业甚至只是租赁经营，更没有有效的资产可用于贷款抵押。 3(民营企业融资风险相对较大，难以满足银行和投资者的安全性需求。由于大多数民营企业局限于对农副产品的粗加工，趋同性严重，造成企业抗市场风险能力差，盈利能力低;同时由于民营企业贷款比较困难，只要能借到钱，不考虑筹资成本的高低，有的企业甚至向民间高利借贷，借款利率远远高于投资报酬率，加上借款期限短，筹资风险加大，从而增加了企业的经营风险。部分民营企业信息披露意识差，为了逃避税收或其他方面的原因，有的企业甚至没有专门的会计人员，缺乏反映企业运行状况的基本信息数据，甚至出现对银行、税务提供两套账的现象。 2.2民营企业融资渠道不畅，导致民营企业融资难 2.2.1金融机构体系不健全导致民营企业融资难 一是国有商业银行贷款管理体制的制约。现行的金融体系中，国有商业银行主要贷款给国有大中型企业，而面对民营企业的贷款请求，往往不予支持，基层 - 3 - 第二章 [XXXX...] 的银行贷款权限受到严格的限制，信贷条件让民营企业望而止步，贷款审批程序烦琐。二是中小金融机构发展不规范。我国中小金融机构在自身发展和对企业融资过程中存在许多问题，有些中小金融机构不良资产比例较高，财务亏损严重;中小金融机构业务趋同、市场趋同，真正面向民营企业的中小金融机构发展缓慢;中小银行和城市信用社加大了基础设施及消费性贷款比重，也增加了国债等非贷款资产，对民营企业的贷款相对减少;中小金融机构社会信任度不如国有大银行，结算支付手段落后以及受其他诸多因素制约，其资金来源受到明显影响，对民营企业信贷支持力度减弱。三是金融中介服务机构不健全，民营企业担保难、抵押难。抵押贷款一直是我国商业银行普遍采取的一种贷款制度，由于民营企业规模小，固定资产价值低，特别是高风险、高科技的民营企业，无形资产占的比重很大，能够作抵押的资产价值不足。担保机构制定的贷款担保条件比较严格，与银行贷款的条件基本相当，民营企业一般缺少足够的抵押资产，寻求担保非常困难，大多数不符合银行贷款条件。 2.2.2我国资本市场存在层次缺陷，民间金融发展受到抑制 一是主板、二板市场的融资门槛过高。二是债券市场融资条件苛刻。我国目前实行“规模控制、集中管理、分级审批”的规模管理，债券发行的年度规模管理、债券发行的年度规模及各项指标均由国务院统一确定，并且发行时优先考虑农业能源交通及城市公共措施项目，这在很大程度上限制了民营企业进入债券市场并通过债券方式融资。三是国家对民间金融的管制限制了民营企业的直接融资。由于缺乏面向民营企业融资的资本市场，民间股权融资等其他民间融资方式无疑成为民营企业解决融资问题的融资渠道。但民间金融虽然适应民营企业融资需求，但民间借贷在我国现行的法律体系内是不受法律保护的融资行为，甚至有可能被认定为“非法集资”而受到法律的惩罚。 2.3政府配套服务不到位，使民营企业难以摆脱融资难 1(缺乏完善的法律法规的支持保障。一是立法不规范。目前按行业和所有制性质分别制定政策法规，缺乏一部统一规范的企业立法，造成各种所有制性质企业法律地位和权利的不平等;二是法律执行环境差。 2(政府管理不规范，政策落实不到位。扶持、鼓励民营企业发展的政策措施不到位，许多政策法规没落到实处，或者在落实上打了折扣;政府对民营企业的管理，涉及到工商、税务、物价、城建、环保、卫生、计量、质量监督等多个 up, way of opinions to determine the objectives and requirements, step method, in accordance with the "" look in the mirror, dress eech, earnestly implement the Central Committee really, opinions and advice > < < >, < party implementing the guiding ideologant spCentral Committee as the guidance, conscientiously implement the spirit of general secretary Xi Jinping book series of importCounty county education practice to the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC owing implementation opinions.First, the overall requirementsroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-levels of departments and directly affiliated institutions and grass at allopinions, the spirit of the party's mass line educational practice activities from 20** in January to 99 months, carried out nicipal Party committee "about carrying out the party's mass line educational practice activity in the city's implementation ied deployment, according to muOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unif4t.ax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog developmenuntry and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tthe coix) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in cture, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(squality professional management team, hard work, and promote the entire workforce knowledge structure, age stru-quality management management personnel, and strive to build a high-g to the need of industrial development, vigorously the introduction of highcordiny, improve the ability to respond to market competition, improve management and operation of the market. At the same time, ac, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgencof cadres and workers of the existing businessowned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -ndustry group, to achieve leveraging the development, ensure that the value of statehe i, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to twin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-ning wif resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seekment of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration oevelopcompetitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and dy of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the blicite, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and pusk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand valuent ribodies and leading cadres to solve key does nottheir own conditions to develop the correct road, the maximum to avoid investmrges, fines, levies, and breach of privilege, chinakayao, not the problem of law. The township, street The collar of leading ry chavision departments and window units, service industry mainly solve the door hard, ugly face, something difficult, and arbitradrag, buck passing skin, work is not implemented, the service is not active. The dynamic problem of law enforcement and superlazy rs and prohibitions, and a policy, there are countermeasures county. The units directly under the heavy focus on solving Yungnot correct, do not dare to play, to engage in "image project", "political project", a leadership guide, a set of ideas, ordet is outstanding issuesThe central and provincial requirements, the county leadership and leading cadres of key performance concep tation of the requirements of real to the grassroots, real let group Benefit the public.(a) focus on solving the "four winds"plemenwaste fees, privileges and other issues, timely and effective, without any discount to solve, to improve the style of real imems, solve the people around the unwholesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and probl the same time, respond to the concerns of the masses, safeguard the interests of the masses, pay attention to solve practicalhe four winds, the disadvantages of the style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At of t against "four wind" this focus on centralized solve outstanding problems asked County, township leadership and leading cadres t partial, not as a mere formality.Two, the key point of the taskThe main task of the county's education practice is to seizeis no iven, more strict requirements on injection, really supervision practice, ensure education practice is not empty is not emptythe masses, pay more attention to the classification guidance. Orderly, pay more attention to the cooperation and cohesion dron of s of the demonstration, more focus on the four winds, solve the problem, pay more attention to open the door, the participatiout criticism and self criticism group, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layercarry ne view of the masses and the party's education.Always speak seriously as a basic attitude, adhere to positive education, to rassroots groups in close contact to strengthen, and the majority of Party members, cadres and the mass line line Marx doctris of gcational practice, pay attention to grasp the heavy towns, streets and villages, community education activities and the masseng catch to directly contact the service of the masses of law supervision departments and window units, service industry, eduwith step by step.To adhere to the county leadership, leadership and leading cadres to focus on outstandi roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-izations and other grasspublic economic organizations, social organ-rises and institutions directly under the township, street, and community, village, nonon.In educational practice activities of the unit is mainly: the county and below county departments under the organs, enterptructiesults to promote the construction of a powerful force of the county and the ecological culture of the county and county consple honest image to further establish the foundation to further reinforce the basic level. Style of the building of the new ric peoer improve their thinking and understanding, to further change the style of the wind, the masses to close, honest and pragmatems, Party members and cadres of the style and the masses of people strong, the Ministry of Party members and cadres to furthprobl, carry out the whole wind spirit, resolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the and the implementation measures for < on improving the work style of close ties with the masses law, highlight style building "plan ty and government austerity waste regulations "," double section "provincial regulations, municipal provisions of the" twelverassroots, promote transformation across efforts, to further implement the central eight regulations and < The opposition parting gd the spirit of Zhuanglang Zhuang, improve their work style, service to the masses of the people, the foundation of consolidash bath, cure treatment, the general requirements of "for the people pragmatic honest people as the theme, in carrying forwar 部门，在对民营企业管理中，往往出现相互交叉、缺乏协调的现象，增加了企业的负担;在对经济机构协调方面，由于政府调控不力，致使企业重复生产，处于粗放经营状态;在监督方面，有的政府部门未能很好的履行监督职能，致使企业本身行动不规范。 - 5 - 第三章 [XXXX...] 3 破解民营企业融资难及风险的对策 3.1 加强企业自身财务管理工作，努力塑造企业的健康形象 3.1.1加强内部管理，提高信用程度 民营企业在目前直接融资渠道不畅的情况下，要想 通过间接融资从而解决资本金不足的问题，需要做的最大事情就是如何提高自己的信用程 度。 在这方面， 民营企业可以加强企业内部管理， 通常 a 级以上信用级别企业的各项指标为: 资产负债率低于 50%，利息支付倍数达到 4 倍以上，全部资本化比率在 40%以下，资金流 量比率在 50%以上，存货周转率在 4 次以上，净资产收益率在 8%以上。另外，民营企业还 应树立良好的企业法人形象， 杜绝不良信用记录， 提高还款的信誉程度， 大力开拓产品市场， 用订单证明自己的实力，并作为抵押。 3.1.2实现民企-银行信息共享，建立规范财务管理系统 实现民企-银行信息共享。民营企业财务管理的一大弊端在于其领导者出于申请银行 贷款、偷漏税等目的，随意编制不同的会计报表，严重损害了国家利益。政府有关部门要加 强国家监督以制止多套报表现象， 就必须实现对民营企业的财务信息的共享， 即政府的经贸、 财政、税收、金融、工商、质量技术监督、公安等有关部门共同探索建立部门间信息互通与 共享机制。为此，必须充分利用计算机和网络等先进技术和现代化工具，在政府有关部门间 建立民营企业信息发布与共享平台， 并在法律框架内实现政府部门对民营企业信用信息的查 询、交流与共享，实现信息共享不仅可以制止多套报表现象，而且可以强化民营企业财务基 础工作，推动财务管理现代化。 努力转变为具有先进管理经营 理念的现代企业。 管理模式上要减少家族式管理模式的负面影响， 建立现代新型的管理模式。 在建立科学的现代企业管理模式方面民营企业不仅要充分吸取家族式管理模式灵活高效优 势， 而且要在发展到一定阶段要果敢地抛弃旧的管理模式， 大胆借鉴国内外先进的管理经验， 结合自身情况，走向股份化、规模化和集约化，建立起适应民营企业发展的新型的现代企业 科学管理模式。 着重提高企业经营者和主要从业人员的思想文化素质， 完善他们的知识结构。 要进行有关政策法规和财务管理方面的学习培训， probl, carry out the whole wind spirit, resolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the and the implementation measures for < on improving the work style of close ties with the masses law, highlight style building "plan ty and government austerity waste regulations "," double section "provincial regulations, municipal provisions of the" twelverassroots, promote transformation across efforts, to further implement the central eight regulations and < The opposition parting gd the spirit of Zhuanglang Zhuang, improve their work style, service to the masses of the people, the foundation of consolidash bath, cure treatment, the general requirements of "for the people pragmatic honest people as the theme, in carrying forwarup, way of opinions to determine the objectives and requirements, step method, in accordance with the "" look in the mirror, dress eech, earnestly implement the Central Committee really, opinions and advice > < < >, < party implementing the guiding ideologant spCentral Committee as the guidance, conscientiously implement the spirit of general secretary Xi Jinping book series of importCounty county education practice to the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC owing implementation opinions.First, the overall requirementsroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-levels of departments and directly affiliated institutions and grass at allopinions, the spirit of the party's mass line educational practice activities from 20** in January to 99 months, carried out nicipal Party committee "about carrying out the party's mass line educational practice activity in the city's implementation ied deployment, according to muOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unif6t.ax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog developmenuntry and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tthe coix) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in cture, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(squality professional management team, hard work, and promote the entire workforce knowledge structure, age stru-quality management management personnel, and strive to build a high-g to the need of industrial development, vigorously the introduction of highcordiny, improve the ability to respond to market competition, improve management and operation of the market. At the same time, ac, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgencof cadres and workers of the existing businessowned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -ndustry group, to achieve leveraging the development, ensure that the value of statehe i, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to twin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-ning wif resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seekment of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration oevelopcompetitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and dy of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the blicite, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and pusk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand valuent ribodies and leading cadres to solve key does nottheir own conditions to develop the correct road, the maximum to avoid investmrges, fines, levies, and breach of privilege, chinakayao, not the problem of law. The township, street The collar of leading ry chavision departments and window units, service industry mainly solve the door hard, ugly face, something difficult, and arbitradrag, buck passing skin, work is not implemented, the service is not active. The dynamic problem of law enforcement and superlazy rs and prohibitions, and a policy, there are countermeasures county. The units directly under the heavy focus on solving Yungnot correct, do not dare to play, to engage in "image project", "political project", a leadership guide, a set of ideas, ordet is outstanding issuesThe central and provincial requirements, the county leadership and leading cadres of key performance concep tation of the requirements of real to the grassroots, real let group Benefit the public.(a) focus on solving the "four winds"plemenwaste fees, privileges and other issues, timely and effective, without any discount to solve, to improve the style of real imems, solve the people around the unwholesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and probl the same time, respond to the concerns of the masses, safeguard the interests of the masses, pay attention to solve practicalhe four winds, the disadvantages of the style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At of t against "four wind" this focus on centralized solve outstanding problems asked County, township leadership and leading cadres t partial, not as a mere formality.Two, the key point of the taskThe main task of the county's education practice is to seizeis no iven, more strict requirements on injection, really supervision practice, ensure education practice is not empty is not emptythe masses, pay more attention to the classification guidance. Orderly, pay more attention to the cooperation and cohesion dron of s of the demonstration, more focus on the four winds, solve the problem, pay more attention to open the door, the participatiout criticism and self criticism group, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layercarry ne view of the masses and the party's education.Always speak seriously as a basic attitude, adhere to positive education, to rassroots groups in close contact to strengthen, and the majority of Party members, cadres and the mass line line Marx doctris of gcational practice, pay attention to grasp the heavy towns, streets and villages, community education activities and the masseng catch to directly contact the service of the masses of law supervision departments and window units, service industry, eduwith step by step.To adhere to the county leadership, leadership and leading cadres to focus on outstandi roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-izations and other grasspublic economic organizations, social organ-rises and institutions directly under the township, street, and community, village, nonon.In educational practice activities of the unit is mainly: the county and below county departments under the organs, enterptructiesults to promote the construction of a powerful force of the county and the ecological culture of the county and county consple honest image to further establish the foundation to further reinforce the basic level. Style of the building of the new ric peoer improve their thinking and understanding, to further change the style of the wind, the masses to close, honest and pragmatems, Party members and cadres of the style and the masses of people strong, the Ministry of Party members and cadres to furth 造就有现代管理意识的管理者。 建立企业 内部牵制制度、稽核制度、定额、计量验收制度、财务清查制度、成本核算制度、 财务收支审批制度等基本制度，完善财务管理系统。 3.2改善外部环境，使民营企业切实得到应有的待遇 3.2.1国家以及地方应大力发展地方中小型金融机构 发展我国中小金融机构是从根本上 解决民营企业融资问题的重要步骤。 中小银行和民营企业具有不可替代的亲和力， 是天生的 合作伙伴。 尽快允许开办私人银行或民营股份商业银行。 最大程度为民营资本的流通与扩张 提供舞台，同时最大的好处是没有传统国有商业银行那么多的“官气” ，让民营企业可以在 相对心情愉快的状态下平等地讨论贷款等严肃问题。 现在虽然有几家所谓的 “民营股份制银 行” ，但或多或少地都存在着国有资本的影子。 3.2.2为民营企业的融资提供担保机制，创建市场化担保机构 目前，为民营企业贷款提 供担保的机构主要有两类:一种是在地方财政支持下，组成的担保中心。担保企业资金来源 可多家负责，比如地方政府出一些，受益的民营企业出一些，社会中介组织自愿者出一些等 等。一般来讲，能获得担保的企业应具有这样的条件:企业具有成长性和盈利能力，资产负 债率为本行业平均水平以下，三年内没有不良信用记录，主要产品有市场、有收益等等。担 保基金可存入商业性金融机构，由商业金融机构协助管理。 商业银行一是要积极参与政府部门 改善金融环境、创建金融安全区建设，加大操守诚信的宣传力度，努力重塑讲信用光荣、不 讲信用可耻的社会氛围， 对少数恶意逃废银行债务的企业要给予严厉的制裁， 使逃债赖债者 无立锥之地;二是建立信用档案，明确信用，强化信用监督。积极推进人民银行信贷登 记咨询系统和信息征集中心建设，完善公共信用登记系统，实现全国联网和接口，将客户生 产经营中发生的重大事件及有价值信息及时登录系统， 共同维护系统的准确性、 有效性和全 面性，增强实用性;三是每年精选一批诚信度高、操守规范的会计师事务所参与融资客户的 财务审计，增强数据的真实性;四是以诚信为基础，建立平等互利、相互信任的银企关系。 在经营过程中，双方都要既知法、依法、守法，又互相理解支持。 - 7 - 第四章 [XXXX...] 4 解决民营企业融资难的具体做法 4.1 扩大直接融资渠道 民营企业融资渠道和方式主要有自筹资金、直接融资、间接融资、风险资金和政府扶持资金等五种。其中,直接融资是民营企业的一个弱项。直接融资是指以债券和股票的形式公开向社会筹集资金的渠道。一般公司制中小企业的债券和股票只能以柜台交易方式发行,只有极少数符合严格条件的公司制中小企业才能获得公开上市的机会,或进入“第二板块市场”进行融资。无论从国际经济发展趋势还是我国民营企业发展需要的角度,都必须积极探索和扩大民营企业直接融资的渠道。 4.2 尽快完善金融体系 要改变民营企业融资难问题,需要切实改变民营企业融资体系缺位的状况,构造有利于民营企业发展的金融环境。首先,要积极建立支持中小企业发展的政策性金融体系。一是从现有的政策性银行派生出面向中小企业的贷款部门,并通过立法强制,保证政策性金融机构对中小企业的融资比例。二是新设地方性民营 可以采取先试点、分步走的方中小银行。为了稳妥地发展地方性民营中小银行, 法。我国江浙地区已经出现了一些民营中小银行,收效和问题并存,应该总结经验,将其迅速推开。其次,建立多层次的、专门为中小企业服务的中小资本市场体系。中小资本市场体系至少应包括两个层面:二板市场和区域性小额资本市场。就其分工来看,二板市场主要解决处于创业中后期阶段的中小企业融资问题;区域性小额资本市场是为达不到进入二板市场资格标准的中小企业提供融资服务的资本市场,它包括为处于创业初期的中小企业提供私人权益性资本。区域性小额资本市场可以由原证券交易中心、现有各地的产权交易市场以及技术产权交易市场改造而成。要充分运用风险资金,也必须建立民营企业的产权交易市场,为风险资金推出创造条件,这样国外的风险基金就会进来投资中国的民营企业特别是高科技的民营企业。 4.3加快金融改革步伐 要加快金融改革,首先,要改革国有商业银行这种单一的所有权结构,将实现 ty and government austerity waste regulations "," double section "provincial regulations, municipal provisions of the" twelverassroots, promote transformation across efforts, to further implement the central eight regulations and < The opposition parting gd the spirit of Zhuanglang Zhuang, improve their work style, service to the masses of the people, the foundation of consolidash bath, cure treatment, the general requirements of "for the people pragmatic honest people as the theme, in carrying forwarup, way of opinions to determine the objectives and requirements, step method, in accordance with the "" look in the mirror, dress eech, earnestly implement the Central Committee really, opinions and advice > < < >, < party implementing the guiding ideologant spCentral Committee as the guidance, conscientiously implement the spirit of general secretary Xi Jinping book series of importCounty county education practice to the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC owing implementation opinions.First, the overall requirementsroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-levels of departments and directly affiliated institutions and grass at allopinions, the spirit of the party's mass line educational practice activities from 20** in January to 99 months, carried out nicipal Party committee "about carrying out the party's mass line educational practice activity in the city's implementation ied deployment, according to muOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unif8t.ax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog developmenuntry and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tthe coix) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in cture, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(squality professional management team, hard work, and promote the entire workforce knowledge structure, age stru-quality management management personnel, and strive to build a high-g to the need of industrial development, vigorously the introduction of highcordiny, improve the ability to respond to market competition, improve management and operation of the market. At the same time, ac, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgencof cadres and workers of the existing businessowned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -ndustry group, to achieve leveraging the development, ensure that the value of statehe i, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to twin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-ning wif resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seekment of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration oevelopcompetitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and dy of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the blicite, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and pusk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand valuent ribodies and leading cadres to solve key does nottheir own conditions to develop the correct road, the maximum to avoid investmrges, fines, levies, and breach of privilege, chinakayao, not the problem of law. The township, street The collar of leading ry chavision departments and window units, service industry mainly solve the door hard, ugly face, something difficult, and arbitradrag, buck passing skin, work is not implemented, the service is not active. The dynamic problem of law enforcement and superlazy rs and prohibitions, and a policy, there are countermeasures county. The units directly under the heavy focus on solving Yungnot correct, do not dare to play, to engage in "image project", "political project", a leadership guide, a set of ideas, ordet is outstanding issuesThe central and provincial requirements, the county leadership and leading cadres of key performance concep tation of the requirements of real to the grassroots, real let group Benefit the public.(a) focus on solving the "four winds"plemenwaste fees, privileges and other issues, timely and effective, without any discount to solve, to improve the style of real imems, solve the people around the unwholesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and probl the same time, respond to the concerns of the masses, safeguard the interests of the masses, pay attention to solve practicalhe four winds, the disadvantages of the style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At of t against "four wind" this focus on centralized solve outstanding problems asked County, township leadership and leading cadres t partial, not as a mere formality.Two, the key point of the taskThe main task of the county's education practice is to seizeis no iven, more strict requirements on injection, really supervision practice, ensure education practice is not empty is not emptythe masses, pay more attention to the classification guidance. Orderly, pay more attention to the cooperation and cohesion dron of s of the demonstration, more focus on the four winds, solve the problem, pay more attention to open the door, the participatiout criticism and self criticism group, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layercarry ne view of the masses and the party's education.Always speak seriously as a basic attitude, adhere to positive education, to rassroots groups in close contact to strengthen, and the majority of Party members, cadres and the mass line line Marx doctris of gcational practice, pay attention to grasp the heavy towns, streets and villages, community education activities and the masseng catch to directly contact the service of the masses of law supervision departments and window units, service industry, eduwith step by step.To adhere to the county leadership, leadership and leading cadres to focus on outstandi roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-izations and other grasspublic economic organizations, social organ-rises and institutions directly under the township, street, and community, village, nonon.In educational practice activities of the unit is mainly: the county and below county departments under the organs, enterptructiesults to promote the construction of a powerful force of the county and the ecological culture of the county and county consple honest image to further establish the foundation to further reinforce the basic level. Style of the building of the new ric peoer improve their thinking and understanding, to further change the style of the wind, the masses to close, honest and pragmatems, Party members and cadres of the style and the masses of people strong, the Ministry of Party members and cadres to furthprobl, carry out the whole wind spirit, resolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the and the implementation measures for < on improving the work style of close ties with the masses law, highlight style building "plan 产权主体多元化作为金融改革的重点。将国有银行逐步改造成为国家控股,企业入股,个人持股,在适当条件下允许外资参股的股份有限公司或有限责任公司,这样可以增强国有金融资产的控制力。商业银行活力增强了,有效的激励约束机制就可以建立起来,国有商业银行就会在国有企业、民营企业之间比较公平的进行评估选择。其次,要加快利率市场化的进程。金融深化的要求就是要让利率由市场决定,使其真正反映资金的供求关系和价格。尽管我国已经放松了对利率的管制,比如,对中小企业的贷款来说,贷款利率最高可高于基准利率30%,农村信用社被允许收取高于基准利率50%的利率。但是这种人为规定的利率和利率上限只是给定了利率变动的范围,并不能真正反映资金需求的实际情况。市场利率应该由市场来决定,应进一步放开利率,以鼓励更多的贷款投向民营企业,使民营企业与国有企业在市场上平等的进行融资。 4.4加快融资品种创新 我们可以积极推进贷款品种创新。针对金融机构现有的信贷品种与民营企业 在控制风险的情况下,必须大力加快金融品种的创新。如:信用素质不匹配的情况, 对于一些有市场、有效益、有信用的企业,在规避风险的条件下,可以采取循环授信、联合授信等方式直接发放信用贷款;针对民营企业抵押担保不足的矛盾,应该在普遍采用的房产、土地等有形资产抵押基础上,把企业无形资产和动产纳入抵押范围,探索推行无形资产担保贷款、动产担保贷款、信用担保贷款、互保联保贷款、自然人担保贷款、保险贷款等新的担保贷款方式。此外,还可以根据实际情况,探索异地联合协作贷款、买方贷款、项目开发贷款、个人委托贷款、保理业务等新的贷款品种。大力发展票据贴现融资。大力发展融资租赁业务。租赁投资由于投资额在租赁期限内以租金方式逐年分摊,因而具有现金投入少、担保形式简单、方便的优势。另一方面,融资租赁方式以企业“真实交易”为基础,锁定了企业的资金用途,从根本上杜绝了企业挪用、挤占融资资金的现象,从而有效地降低商业银行的融资风险。因此,融资租赁已成为国外中小企业融资的重要途径。大力发展典当融资业务。典当是以实物为抵押,以实物所有权转移的形式取得临时性贷款的一种融资方式。拓展中间业务的种类和范围。根据民营企业的生产经营和资金运动的特点,推出灵活的、多样化的结算工具,畅通汇路,为民营企业提供方便、快捷的结算服务,应尽快对民营企业开办托收承付、汇票承兑与贴现业务。此外,还应利用金融机构网点众多,占有信息量大的行业优势,为民营企业提供商机、经济政策、经营与投资决策咨询等多方面的信息服务。 具体金融创新方式。到目前为止,我国各商业银行纷纷推出了许多符合我国民营企业发展所需的金融创新方式:出口退税质押贷款,主要适用于外向型民营 - 9 - 第四章 [XXXX...] 企业;保全仓库业务,主要适用于制造业型民营企业和流通型民营企业;应收账款质押或收购业务,主要适用于制造业型民营企业和流通型民营企业;保付代理业务,主要适用于制造业型民营企业和流通型民营企业;福费廷(FOR FAITING)业务,主要适用于外向型民营企业;票据市场,适用于不同类型、不同阶段和不同行业的民营企业。 4.5加大政策扶持力度 一是尽快建立完善中小企业抵押担保体系,这是解决民营企业担保难,打破银行与企业“胶着”状态的有效措施。目前,全世界有48%的国家通过建立中小企业信用担保体系的方式来解决中小企业融资难。二是加大对地方中小金融机构的政策扶持力度,对地方金融业的发展加以科学的规划,推动地方金融业的协调和稳健地发展;尽快在中间业务收费、贷款利率浮动等方面制定统一和灵活的有关政策;研究支持中小金融机构发展的财税政策。三是加大对民营企业的政策扶 提高民营企业自身素质,树立起民营企业良好的外部形象,为自身赢得高持力度, 标准的金融服务待遇创造有利的条件,解决中小企业融资困难的根本途径是中小企业必须提高自己的经营素质和信誉,靠自己的努力和诚信在市场经济浪潮中公平竞争;为民营中小企业解决贷款中遇到的实际问题;完善面向民营企业的管理体系和社会化服务体系。92 5%的金融机构认为经营管理行为不规范是民营企业难以满足银行信贷条件,从而得不到贷款的重要原因。如何加大对民营企业的规范和引导,促进其提高综合素质,培育合格和优秀的债务人是政府必须认真考虑的一件事情。 当然,在解决民企融资困难这一课题时,还需要政府充分发挥职能,法制环境的健全(如:给予平等的国民待遇等)和相关金融人才的培养、信息技术(它可克服信息不对称因素,为中小企业融资提供信息支持)的广泛应用等,只有齐抓共管,才可切实解决这个困扰中国民营企业,阻碍经济持续健康发展的问题。 and the implementation measures for < on improving the work style of close ties with the masses law, highlight style building "plan ty and government austerity waste regulations "," double section "provincial regulations, municipal provisions of the" twelverassroots, promote transformation across efforts, to further implement the central eight regulations and < The opposition parting gd the spirit of Zhuanglang Zhuang, improve their work style, service to the masses of the people, the foundation of consolidash bath, cure treatment, the general requirements of "for the people pragmatic honest people as the theme, in carrying forwarup, way of opinions to determine the objectives and requirements, step method, in accordance with the "" look in the mirror, dress eech, earnestly implement the Central Committee really, opinions and advice > < < >, < party implementing the guiding ideologant spCentral Committee as the guidance, conscientiously implement the spirit of general secretary Xi Jinping book series of importCounty county education practice to the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC owing implementation opinions.First, the overall requirementsroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-levels of departments and directly affiliated institutions and grass at allopinions, the spirit of the party's mass line educational practice activities from 20** in January to 99 months, carried out nicipal Party committee "about carrying out the party's mass line educational practice activity in the city's implementation ied deployment, according to muOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unif10t.ax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog developmenuntry and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tthe coix) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in cture, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(squality professional management team, hard work, and promote the entire workforce knowledge structure, age stru-quality management management personnel, and strive to build a high-g to the need of industrial development, vigorously the introduction of highcordiny, improve the ability to respond to market competition, improve management and operation of the market. At the same time, ac, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgencof cadres and workers of the existing businessowned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -ndustry group, to achieve leveraging the development, ensure that the value of statehe i, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to twin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-ning wif resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seekment of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration oevelopcompetitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and dy of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the blicite, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and pusk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand valuent ribodies and leading cadres to solve key does nottheir own conditions to develop the correct road, the maximum to avoid investmrges, fines, levies, and breach of privilege, chinakayao, not the problem of law. The township, street The collar of leading ry chavision departments and window units, service industry mainly solve the door hard, ugly face, something difficult, and arbitradrag, buck passing skin, work is not implemented, the service is not active. The dynamic problem of law enforcement and superlazy rs and prohibitions, and a policy, there are countermeasures county. The units directly under the heavy focus on solving Yungnot correct, do not dare to play, to engage in "image project", "political project", a leadership guide, a set of ideas, ordet is outstanding issuesThe central and provincial requirements, the county leadership and leading cadres of key performance concep tation of the requirements of real to the grassroots, real let group Benefit the public.(a) focus on solving the "four winds"plemenwaste fees, privileges and other issues, timely and effective, without any discount to solve, to improve the style of real imems, solve the people around the unwholesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and probl the same time, respond to the concerns of the masses, safeguard the interests of the masses, pay attention to solve practicalhe four winds, the disadvantages of the style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At of t against "four wind" this focus on centralized solve outstanding problems asked County, township leadership and leading cadres t partial, not as a mere formality.Two, the key point of the taskThe main task of the county's education practice is to seizeis no iven, more strict requirements on injection, really supervision practice, ensure education practice is not empty is not emptythe masses, pay more attention to the classification guidance. Orderly, pay more attention to the cooperation and cohesion dron of s of the demonstration, more focus on the four winds, solve the problem, pay more attention to open the door, the participatiout criticism and self criticism group, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layercarry ne view of the masses and the party's education.Always speak seriously as a basic attitude, adhere to positive education, to rassroots groups in close contact to strengthen, and the majority of Party members, cadres and the mass line line Marx doctris of gcational practice, pay attention to grasp the heavy towns, streets and villages, community education activities and the masseng catch to directly contact the service of the masses of law supervision departments and window units, service industry, eduwith step by step.To adhere to the county leadership, leadership and leading cadres to focus on outstandi roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-izations and other grasspublic economic organizations, social organ-rises and institutions directly under the township, street, and community, village, nonon.In educational practice activities of the unit is mainly: the county and below county departments under the organs, enterptructiesults to promote the construction of a powerful force of the county and the ecological culture of the county and county consple honest image to further establish the foundation to further reinforce the basic level. Style of the building of the new ric peoer improve their thinking and understanding, to further change the style of the wind, the masses to close, honest and pragmatems, Party members and cadres of the style and the masses of people strong, the Ministry of Party members and cadres to furthprobl, carry out the whole wind spirit, resolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the 5 中小企业融资难案例 企业简介:青岛某外贸企业在食品领域拥有肉兔、肉鸡、调理食品三大产业链，形成了进出口贸易、国内营销、食品制造、畜禽养殖、种苗组配、蔬菜种植等多个纵向一体化的产业单元;食品产业的加工优势明显，年加工总能力10万吨以上，消耗各类农副产品原料20多万吨，冷库总容量10000吨，日速冻和保鲜能力800吨;产品销售体系和国际国内市场网络健全，产品畅销日、韩、欧盟、北美等50多个国家和地区。目前就业人员达5000人。2008年该企业共销售收入23亿元，净利润1.2亿元。所属企业全部通过了ISO9001和ISO14000双认证，企业先后被评为国家级星火外向型企业，全国大型农产品加工流通企业，全国民营企业500强，中国食品工业100强，全国优秀食品龙头企业、全国龙头企业技术创新中心、全省诚信守法民营企业和青岛市AAA级信誉企业等荣誉称号。该企业设有专业进出口贸易公司，年进出口贸易额达6000万美元，结算方式以电汇、信用证为主，进出口贸易国家以俄罗斯、美国、日本等国家为主。2009年签订订单月6200万美元，本年度集团实现销售收入26亿元。中小企业融资需求:该公司需中小企业融资人民币1亿元，主要用于组织货源、支付工资及出口垫资等。 中小企业融资方案:中国银行结合该企业生产经营特点，为该企业提供流动资金贷款、贸易 中小企业融资授信相结合的中小企业融资方案，以支持企业生产基地生产经营;对专业进出口公司提供贸易中小企业融资授信支持，以解决企业在贸易方面资金需求。授信条件为集团公司连带责任担保，同时提供相应部分资产抵押。面对目前企业抵押物不足情况，可灵活采取货物质押、考虑担保公司担保等方式解决。具体中小企业融资金额3900万元，其中流动资金贷款2900万元，贸易中小企业融资1000万元，贸易中小企业融资授信以银行结算品种为主导，为企业提供快捷、方便的中小企业融资渠道。 中小企业融资方案特色及解决问题: 1. 融货达业务:将进口货物进行质押，为企业提供授信。解决中小企业抵押担保不足，无法获得授信问题。 2. 融信达业务:凭出口商提供的出口单据、投保中长期出口信用险的有关凭证、经中信保公司确认的赔款转让协议等，向其提供出口应收账款买入业务。 - 11 - 第五章 [XXXX...] 解决中小企业出口中小企业融资难问题。 3.税钱:以出口退税账户托管或质押，为企业办理中小企业融资。加快企业 退税资金回笼，解决企业资金困难问题。 ems, Party members and cadres of the style and the masses of people strong, the Ministry of Party members and cadres to furthprobl, carry out the whole wind spirit, resolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the and the implementation measures for < on improving the work style of close ties with the masses law, highlight style building "plan ty and government austerity waste regulations "," double section "provincial regulations, municipal provisions of the" twelverassroots, promote transformation across efforts, to further implement the central eight regulations and < The opposition parting gd the spirit of Zhuanglang Zhuang, improve their work style, service to the masses of the people, the foundation of consolidash bath, cure treatment, the general requirements of "for the people pragmatic honest people as the theme, in carrying forwarup, way of opinions to determine the objectives and requirements, step method, in accordance with the "" look in the mirror, dress eech, earnestly implement the Central Committee really, opinions and advice > < < >, < party implementing the guiding ideologant spCentral Committee as the guidance, conscientiously implement the spirit of general secretary Xi Jinping book series of importCounty county education practice to the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC owing implementation opinions.First, the overall requirementsroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-levels of departments and directly affiliated institutions and grass at allopinions, the spirit of the party's mass line educational practice activities from 20** in January to 99 months, carried out nicipal Party committee "about carrying out the party's mass line educational practice activity in the city's implementation ied deployment, according to muOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unif12t.ax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog developmenuntry and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tthe coix) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in cture, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(squality professional management team, hard work, and promote the entire workforce knowledge structure, age stru-quality management management personnel, and strive to build a high-g to the need of industrial development, vigorously the introduction of highcordiny, improve the ability to respond to market competition, improve management and operation of the market. At the same time, ac, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgencof cadres and workers of the existing businessowned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -ndustry group, to achieve leveraging the development, ensure that the value of statehe i, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to twin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-ning wif resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seekment of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration oevelopcompetitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and dy of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the blicite, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and pusk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand valuent ribodies and leading cadres to solve key does nottheir own conditions to develop the correct road, the maximum to avoid investmrges, fines, levies, and breach of privilege, chinakayao, not the problem of law. The township, street The collar of leading ry chavision departments and window units, service industry mainly solve the door hard, ugly face, something difficult, and arbitradrag, buck passing skin, work is not implemented, the service is not active. The dynamic problem of law enforcement and superlazy rs and prohibitions, and a policy, there are countermeasures county. The units directly under the heavy focus on solving Yungnot correct, do not dare to play, to engage in "image project", "political project", a leadership guide, a set of ideas, ordet is outstanding issuesThe central and provincial requirements, the county leadership and leading cadres of key performance concep tation of the requirements of real to the grassroots, real let group Benefit the public.(a) focus on solving the "four winds"plemenwaste fees, privileges and other issues, timely and effective, without any discount to solve, to improve the style of real imems, solve the people around the unwholesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and probl the same time, respond to the concerns of the masses, safeguard the interests of the masses, pay attention to solve practicalhe four winds, the disadvantages of the style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At of t against "four wind" this focus on centralized solve outstanding problems asked County, township leadership and leading cadres t partial, not as a mere formality.Two, the key point of the taskThe main task of the county's education practice is to seizeis no iven, more strict requirements on injection, really supervision practice, ensure education practice is not empty is not emptythe masses, pay more attention to the classification guidance. Orderly, pay more attention to the cooperation and cohesion dron of s of the demonstration, more focus on the four winds, solve the problem, pay more attention to open the door, the participatiout criticism and self criticism group, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layercarry ne view of the masses and the party's education.Always speak seriously as a basic attitude, adhere to positive education, to rassroots groups in close contact to strengthen, and the majority of Party members, cadres and the mass line line Marx doctris of gcational practice, pay attention to grasp the heavy towns, streets and villages, community education activities and the masseng catch to directly contact the service of the masses of law supervision departments and window units, service industry, eduwith step by step.To adhere to the county leadership, leadership and leading cadres to focus on outstandi roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-izations and other grasspublic economic organizations, social organ-rises and institutions directly under the township, street, and community, village, nonon.In educational practice activities of the unit is mainly: the county and below county departments under the organs, enterptructiesults to promote the construction of a powerful force of the county and the ecological culture of the county and county consple honest image to further establish the foundation to further reinforce the basic level. Style of the building of the new ric peoer improve their thinking and understanding, to further change the style of the wind, the masses to close, honest and pragmat 6 综述 针对上述问题，为解决民营企业融资难问题，加强民营企业自身建设，全面提升民营企业素质。要大力推进建立现代企业制度。民营企业应按照以“产权明晰”为核心的现代企业制度要求，不断完善和改进运作机制，建立和完善法人治理结构，形成合理有效的内部约束和激励机制，不断地提高经营管理水平。通过股份制改造、出售、兼并、重组、联营、合资等有效途径，真正建立适应市场经济体制发展的现代企业经营机制，解决民营企业普遍面临的经营规模、经济实力和管理水平等问题，提高民营企业的竞争实力和盈利水平。加快民营企业信用担保体系建设，运用必要的政策扶持，创造条件重点扶持一批经营业绩突出、制度健全、管理规范的担保机构，加快组建民营企业信用再担保机构，探索组建全国民营企业信用担保协会;大力拓展民营企业融资租赁渠道，民营企业可在资金短缺或不愿动用经营资金的情况下租赁到企业急需的设备，达到融资目的;同时建立健全企业信用体系。要健全法制，完善金融立法，规范金融活动。修改相应法律条款，修订限制企业发展的条款，消除体制性障碍。在完善立法过程中，要充分重视可操作性，注意行政规章、地方法规与金融法律、法规的一致和协调;要保证程序公正，保护民营企业权益，提供权利救济和司法保护屏障;要建立严格科学的执法监督机制，做到有法必依;尽快全面实行费改税政策，切实保障民营企业经济上的物质利益和政治上的民主权利，避免侵犯民营企业合法权益的现象发生。充分发挥政府职能作用，改善民营企业融资环境。要根据辖区经济基础、资源优势、发展方向，制定地方扶持民营企业发展的中长期规划，为各金融机构的信贷支持指明方向和信贷支持重点。通过税收优惠、财政贴息等手段加大对各类民营企业的扶持力度，要多方筹资设立企业发展基金和风险保障基金，完善社会化信息服务体系以及企业培训服务体系，解决企业发展中存在的社会化服务短缺问题。 - 13 - 天津大学硕士学位论文 [此处键入中文论文题目] 参考文献 [1]谢朝斌。中小企业融资问题研究[J].经济管理，2001(3) [2]王满四、邵国良:基于金融体系自身缺陷的中小民营企业融资障碍分析[J].经济经纬，2007(1). [3]张平:解决民营企业融资难的有效途径探索[J].资本运营，2007(1). [4]郑杰:利用民间金融缓解民营企业融资问题的探讨[J].商场现代化，2007(1)， [5]刘廷华:民营企业融资难题及其对策研究[J].商场现代化，2007(5). [6]孔庆侃、陆筱叶:民营企业融资现状及出路研究[J].经济论坛，2007(4)， [7]周芬、许纪校:我国民营企业融资瓶颈分析[J].特区经济，2008(1). [8]黄孟复、胡德平:中国民营经济发展报告NO.3(2006-2006)[R].社会科学文献出版社，2006. [9]赵尚梅、陈星:中小企业融资问题研[M].水利水电出版社，2007. [10]吴文军:民营企业融资理论实务指南[M].经济科学出版社，2006. [11]杨民。私营公司财务管理与控制精要[M].中国致公出版社，2002. [12]王春玲。私营公司理财之道[M].企业管理出版社，2001. ty and government austerity waste regulations "," double section "provincial regulations, municipal provisions of the" twelverassroots, promote transformation across efforts, to further implement the central eight regulations and < The opposition parting gd the spirit of Zhuanglang Zhuang, improve their work style, service to the masses of the people, the foundation of consolidash bath, cure treatment, the general requirements of "for the people pragmatic honest people as the theme, in carrying forwarup, way of opinions to determine the objectives and requirements, step method, in accordance with the "" look in the mirror, dress eech, earnestly implement the Central Committee really, opinions and advice > < < >, < party implementing the guiding ideologant spCentral Committee as the guidance, conscientiously implement the spirit of general secretary Xi Jinping book series of importCounty county education practice to the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC owing implementation opinions.First, the overall requirementsroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-levels of departments and directly affiliated institutions and grass at allopinions, the spirit of the party's mass line educational practice activities from 20** in January to 99 months, carried out nicipal Party committee "about carrying out the party's mass line educational practice activity in the city's implementation ied deployment, according to muOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unif14t.ax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog developmenuntry and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tthe coix) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in cture, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(squality professional management team, hard work, and promote the entire workforce knowledge structure, age stru-quality management management personnel, and strive to build a high-g to the need of industrial development, vigorously the introduction of highcordiny, improve the ability to respond to market competition, improve management and operation of the market. At the same time, ac, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgencof cadres and workers of the existing businessowned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -ndustry group, to achieve leveraging the development, ensure that the value of statehe i, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to twin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-ning wif resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seekment of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration oevelopcompetitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and dy of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the blicite, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and pusk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand valuent ribodies and leading cadres to solve key does nottheir own conditions to develop the correct road, the maximum to avoid investmrges, fines, levies, and breach of privilege, chinakayao, not the problem of law. The township, street The collar of leading ry chavision departments and window units, service industry mainly solve the door hard, ugly face, something difficult, and arbitradrag, buck passing skin, work is not implemented, the service is not active. The dynamic problem of law enforcement and superlazy rs and prohibitions, and a policy, there are countermeasures county. The units directly under the heavy focus on solving Yungnot correct, do not dare to play, to engage in "image project", "political project", a leadership guide, a set of ideas, ordet is outstanding issuesThe central and provincial requirements, the county leadership and leading cadres of key performance concep tation of the requirements of real to the grassroots, real let group Benefit the public.(a) focus on solving the "four winds"plemenwaste fees, privileges and other issues, timely and effective, without any discount to solve, to improve the style of real imems, solve the people around the unwholesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and probl the same time, respond to the concerns of the masses, safeguard the interests of the masses, pay attention to solve practicalhe four winds, the disadvantages of the style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At of t against "four wind" this focus on centralized solve outstanding problems asked County, township leadership and leading cadres t partial, not as a mere formality.Two, the key point of the taskThe main task of the county's education practice is to seizeis no iven, more strict requirements on injection, really supervision practice, ensure education practice is not empty is not emptythe masses, pay more attention to the classification guidance. Orderly, pay more attention to the cooperation and cohesion dron of s of the demonstration, more focus on the four winds, solve the problem, pay more attention to open the door, the participatiout criticism and self criticism group, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layercarry ne view of the masses and the party's education.Always speak seriously as a basic attitude, adhere to positive education, to rassroots groups in close contact to strengthen, and the majority of Party members, cadres and the mass line line Marx doctris of gcational practice, pay attention to grasp the heavy towns, streets and villages, community education activities and the masseng catch to directly contact the service of the masses of law supervision departments and window units, service industry, eduwith step by step.To adhere to the county leadership, leadership and leading cadres to focus on outstandi roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-izations and other grasspublic economic organizations, social organ-rises and institutions directly under the township, street, and community, village, nonon.In educational practice activities of the unit is mainly: the county and below county departments under the organs, enterptructiesults to promote the construction of a powerful force of the county and the ecological culture of the county and county consple honest image to further establish the foundation to further reinforce the basic level. Style of the building of the new ric peoer improve their thinking and understanding, to further change the style of the wind, the masses to close, honest and pragmatems, Party members and cadres of the style and the masses of people strong, the Ministry of Party members and cadres to furthprobl, carry out the whole wind spirit, resolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the and the implementation measures for < on improving the work style of close ties with the masses law, highlight style building "plan 后 记 时光茬蒋，岁月如梭，进入河南财经以来，不敢说学业有成，至少是追求不懈，回首往事，不禁感慨、感动和感激。凡事但求无愧于父母的养育、恩师的教诲和自己的努力，所幸的是我坚持了下来，从一个起点走到一个终点，今天我又开始了新的征程。 我真的非常庆幸专科毕业后的再次自考学习，并且有这次机会写下这些自己收集整理的东西，确实让我学到了不少对以后工作有利的东西。感谢给我提供论文题目的老师，他们提供的题目非常有现实意义，使我通过写文章能学到好多有用的东西。同时也感谢写这些东西时，帮助我的还继续在校学习的同学、朋友们，是他们给我借来的书，帮我收集资料，同时在我写完文章后帮我修改„„我想，如果以后有机会我还会不断学习和研究，充分发挥“活到老，学到老”的学习精神。同时争取学以致用，在会计这个领域有更快、更好、更深的发展。 感谢所有教导过我的老师们，你们辛勤的教导，让我的学习生涯充实而又愉快，并且使我在离开的学校的时候，仍保持对知识的渴求和重新学习的心态，这将是你们赠予我今后面对困难与挑战最有力的武器。 感谢我所有的师兄师姐们，从你们身上我看到了很多优良的品质，并以此作为学习的目标。从你们身上，我看到诸多优异的品质，促使我不断地完善自己，这些影响，将远超过学术和生活上的帮助，成为我人生中不可磨灭的烙印。与你们的相处，将成为我永不后悔在最具有创造力的两年仍在学校度过的有力依据。 最后，也是最重要的，尽管感谢千万次仍不为过的父母，你们辛勤的劳作和长远的眼光，以及为努力让我能脱离碌碌无为的命运而倾力的付出，将永远是我在学习和工作中无尽的动力。你们赋予我的善良与勤奋的天性，将是我最为骄傲的资本。 姓名: 年 月 日 - 15 -