财务管理视角下的小微企业融资问题研究

Research on Financing of Small and Micro Enterprises From the Perspective of Financial Management

近年来小微企业融资环境不断改善,但融资难、融资贵的问题却仍然存在。考虑到财务管理问题带来的银企信息不对称,一直是小微企业融资困境得不到解决的深层次原因,本文在对山东省412家小微企业和125家地方法人银行全面调研的基础上,从财务管理视角分析了小微企业的融资困境,探索了小微企业融资难、融资贵产生的根源,并进一步提出了破解这一困境的对策建议。

Under the policy guidance and support of the Party Central Committee,the State Council and relevant ministries,the financing environment for small and micro enterprises has continued to improve in recent years,but the problems of financing difficulties and high-cost financing still exist.The information asymmetry between banks and companies resulted from financial management has always been the deep reason why small and micro enterprises’financing dilemmas cannot be resolved.Based on the comprehensive investigation of 412 small and micro enterprises and 125 local corporate banks in Shandong Province,this paper analyzes the financing difficulties of small and micro enterprises from the perspective of financial management,explores the causes of financing difficulties and high financing costs,and puts forward suggestions to solve this dilemma.