小微企业融资能力提升探讨——基于《小企业会计准则》实施的分析

Exploration on the Promotion of Small and Micro Enterprises' Financing Abilities——An Analysis Based on the Implementation of Accounting Standards for Small and Micro Enterprises

融资难是制约小微企业发展的桎梏。《小企业会计准则》的颁布实施为小微企业破解融资难题提供契机,小微企业应抓住机会,从完善自身做起,通过建账建制、提高内部管控、发展小微企业商会联盟等方式,增加企业信息透明度、提高企业风险抵御能力,从而达到提升融资能力的目的。

Financing difficulties have restricted the development of small and micro enterprises. The implementation of Accounting Standards for Small and Micro Enterprises provides an opportunit,y for small and micro enterprises to resolve their financing problems. They should catch the opportunity, announce enterprises＇ information frequently and improve their risk resisting abilities via perfecting their accounting system, improving internal control, and establishing business unions, so as to improve their financing abilities.