金融发展、会计稳健性与融资约束的理论分析——对新疆地区缓解融资约束的建议

The Development of Finance, Accounting Conservatism and Financing Constraints ——Suggestions for Easing Xinjiang Area's Financing Constraints

在不完全的市场中,融资约束是困扰着企业经营发展的重要因素,文章通过梳理与融资约束相关的文献,尝试结合我国制度环境从微观(会计稳健性)及宏观(金融发展)两方面对缓解融资约束的作用机制进行理论分析,并得出结论,在此基础上,结合新疆地区企业现状给出新疆企业融资约束的对策建议。

In the incomplete market, financing constraints ate important factors plagued enterprise developing. We review the related literature and try to combine financing constraints with the institutional background of our country. Then we do theoretical analysis and get the conclusions from micro （accounting conservatism） and macro （financial development） to ease the financing constraints. On this basis, we point out countermeasures and suggestions combined with the enterprises in Xinjiang area to ease financing constraints.