| 当前中小企业资金短缺诊断 |
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| 引用本文： | 邓亦文.当前中小企业资金短缺诊断[J].北京工商大学学报(社会科学版),2007,22(3):27-30. |
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| 作者姓名： | 邓亦文 |
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| 作者单位： | 湖南涉外经济学院,会计系,湖南,长沙,410205 |
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| 基金项目： | 湖南省哲学社会科学基金 |
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| 摘 要： | 资金短缺一直是制约我国中小企业发展的瓶颈。财务控制薄弱、产权基础削弱以及融资能力受制约等是形成中小企业资金短缺的主要原因。为此,治理中小企业资金短缺,必须强化资金管理,加强内部会计控制;加快产权制度改革,增强其信用基础;同时发挥政府的职能,为中小企业融资提供必要的帮助和形式多样的服务。
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| 关 键 词： | 中小企业 资金短缺 成因分析 治理对策 |
| 文章编号： | 1009-6116（2007）03-27-04 |
| 收稿时间： | 2006-12-21 |
| 修稿时间： | 2006年12月21日 |
Diagnosis of the Current Shortage of Funds in SMEs |
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| Deng Yi-wen.Diagnosis of the Current Shortage of Funds in SMEs[J].Journal of Beijing Technology and Business University:Social Science,2007,22(3):27-30. |
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| Authors: | Deng Yi-wen |
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| Institution: | Accounting Department, Hunan International Economics University, Changsha, Hunan 410205, China |
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| Abstract: | The shortage of funds has long been a bottleneck to restrict the development of China's SMEs. Weak financial control, fragile basis of property rights and the constraint on the financing capacity are the main reasons for the shortage of funds in China's SMEs. Therefore, in order to handle with the shortage of funds in SMEs, we must enhance fund management to strengthen internal accounting control, and accelerate the reform in the property right system to enhance its credit. Meanwhile, the government must exert the function to provide necessary assistance and a variety of services for the financing of SMEs. |
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| Keywords: | SMEs shortage of funds analysis of reasons managem |
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