财政支持中小企业信用担保政策研究

Policy Research on the Fiscal Support to SME Credit Guarantee

在财政支持中小企业信用担保中,应明确中央财政与地方财政支持中小企业信用担保体系的责任;完善中小企业信用担保组织体系,促进财政支持路径的集中化与系统化;建立风险共担机制,实现中小企业政策性担保业务的可持续;提高财政资金的使用效率与透明度,促进财政支持制度的规范化;明确政策性信用担保机构的政策性目标,落实国家发展战略;明确小企业为信用担保机构侧重支持的对象;继续实施税收优惠政策,支持商业性信用担保机构的发展;以互助性信用担保机构为龙头,构建地域性中小企业服务平台;推进中小企业信用担保机构监管体系的完善等。

This paper analyses the existing problems in fiscal support to SME credit guarantee and proposes policy suggestions. The author suggests to clearly define the resposibilities for the fiscal support to SME credit guarantee between central government and local government; improve the organization system of SME credit guarantee; promote the centralization and systematization of fiscal support paths; construct a risk-sharing mechanism to achieve the sustainablity of SME policy guarantee business; improve the transparency and efficiency in the use of fiscal funds to promote the standardization of fiscal support system; clearly define the policy goal of policy credit guarantee agencies and implement national development strategies; clearly prescribe SMEs to be the key objects supported by credit guarantee agencies; continue to implement preferential tax policies to support the development of commercial credit guarantee agencies; prescribe mutual-aid credit guarantee agencies as leaders to construct regional service platforms for SMEs; promote the improvement of the supervision system of SME credit guarantee agencies.