破解中小企业融资难问题的财税政策研究——文献综述与分析框架

Study on the Finance and Taxation Policy to Solve the Financing Difficulties of Small and Medium-sized Enterprises——A Literature Review and Analysis Framework

中小企业是经济发展和社会稳定的重要支柱,融资担保作为担保业最重要的组成部分,是解决我国中小企业融资问题的一个现实选择,是为中小企业服务的主要方式,因此对建立完善健全的中小企业融资担保机构的研究对促进中小企业融资担保机构的可持续发展及其有效运行的研究具有重要的理论意义和实践指导意义。

Small and medium-sized enterprises are an important pillar of China＇s economic development and social stability. As the most important part of guarantee industry, financing guarantee is a realistic choice to solve the financing problem of small and medium-sized enterprises. Therefore, the study of the establishment of a sound and solid study of SME financing guarantee institution has a theoretical and practical significance in respect of promoting the sustainable development and effective operation of SME financing guarantee institutions.