| 基于风险规避的中小企业财政政策 |
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| 引用本文： | 李乃文,符萌萌.基于风险规避的中小企业财政政策[J].辽宁工程技术大学学报(社会科学版),2010,12(3):239-241. |
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| 作者姓名： | 李乃文 符萌萌 |
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| 作者单位： | 辽宁工程技术大学,工商管理学院,辽宁,葫芦岛,125105 |
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| 基金项目： | 辽宁省财政科研基金资助项目 |
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| 摘 要： | 针对中小企业发展中财政政策存在的问题,运用规范研究的方法,分析了财政政策的风险规避机理,提出政府应该从中小企业的风险承担能力角度出发,制定适合中小企业发展的风险规避型财政政策。该结论可以提高财政政策支持中小企业发展的有效性。
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| 关 键 词： | 风险规避 财政政策 中小企业 |
Small and medium-sized enterprises' financial policy based on the risk aversion |
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| LI Naiwen,FU Mengmeng.Small and medium-sized enterprises' financial policy based on the risk aversion[J].Journal of Liaoning Technical University(Social Science Edition),2010,12(3):239-241. |
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| Authors: | LI Naiwen FU Mengmeng |
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| Institution: | (College of Business Administration,Liaoning Technical University,Huludao 125105,China) |
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| Abstract: | In view of the financial policy problem existing in the development of small and medium-sized enterprise,using the standard research method,the paper analyzes the risk aversion mechanism of financial policy,proposing that the government should formulate the risk aversion financial policies suitable for suiting the small and medium-sized enterprises＇ development from the point of their ability of undertaking risk.The research conclusion may enhance the validity of financial policy to support the small and medium-sized enterprises＇ development. |
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| Keywords: | risk aversion fiscal policy small and medium-sized enterprises |
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