摘要
目前国内中小企业资本结构不合理,存在内部融资比重过低、外部融资渠道单一、短期负债占比过大等缺陷。影响因素有企业内外部两大方面,其中内部因素是主要原因。要改善中小企业资本结构,应从加强中小企业自身约束、完善资本市场和推行扶助政策等多方面进行努力。
The domestic SMEs' Capital Structure is irrational. The main problems lie in three aspects: SME seldom finances from shareholders; the channel of financing from the outsiders is almost exclusive; the proportion of short-period debt is too high. The influence factors lay inside and outside, and the inside ones are more important. In order to meliorate SMEs' capital structure, the SMEs' restriction should be carried on by themselves, the capital market should be improved and the helpful policies should be pushed.
出处
《重庆大学学报(社会科学版)》
CSSCI
北大核心
2009年第5期48-53,共6页
Journal of Chongqing University(Social Science Edition)