中小企业资金需求与资本结构分析

中小企业是拉动国民经济持续增长的重要力量,对扩大就业、促进出口以及技术创新有着极其重要的作用,因此,必须十分重视中小企业的发展问题。中小企业在发展中遇到的最大问题就是筹资渠道狭窄,资金供给严重不足,融通资金难度大,从而造成其出现资产负债率偏高、流动比率过低、流动负债与总负债率过高的局面。不合理的资本结构,导致了中小企业财务状况极不稳定,严重制约其生存和发展。应采取的对策是:完善中小企业信用体系,健全信用担保体系,同时商业银行应尽快转变营销观念,加强对中小企业的信贷支持。

Analysis on fund demand and capital structure of small and medium-sized corporation

The small and medium-sized corporation is the important strength to spur national economy increase continuously, whichhas important function extremely in expanding employment, urging exports and technological innovation. So, we must attach greatimportance to the development problems of small and medium-sized enterprises . The greatest problem that small and medium-sizedenterprises meet in developping is that the fund-raising channel is narrow, fund demand seriously insufficient, it is heavy degree ofdifficulty for the fund to circulate, thus leads to the fact of the higher asset-liability ratio ,the lower liquidity ratio, the higher ratio ofcurrent liability and total liability. Unreasonable capital structure has caused the financial situation of small and medium-sized enter-prise to be extremely unstable, and restrain it from surviving and development seriously. The countermeasure that should be adopted is:Perfecting the credit system of small and medium-sized enterprises,perfecting the guarantee system,meanwhile,the commercial bankshould change the marketing idea further,set up the financial service system for small and medium-sized enterprise.