财务制度不健全、报表普遍不真实。通常企业的财务报表，上报主管部门一套，上报税务部门一套，上报银行的又是一套，常常令专门搞企业财务的信贷员也弄不清“庐山真面”。举一个例子，一家企业申请担保，当调查人员到公司要求提取电脑中的一些数据时，对方以停电为由拒绝，而调查人员发现该栋楼其他楼层并未停电。就凭这一点，担保公司在之后的调查中很难相信这家企业提供的信息是真实的。因此，对中小企业来说，信用是多么的重要；在财务管理方面，中小企业不能像大型企业那样具有严格、完备的财务管理制度，由于缺乏全面的数据核算、成本监督和效益监控，中小企业往往难以对未来发展进行全面地规划，这对其了解外部环境及内部管理造成一定影响。
3．4中小企业资本少是信用缺失的基础性原因
中小企业的资产信用缺失，缺乏可供抵押的财物，造成了现在的企业的资产信用状况较差。长期以来，我国传统的国有企业和集体企业的利润，不是被用于职工分配，就是被国家调走或创办新企业，早已形成银行提供全额流动资金的供给制局面，甚至在新建企业投资中全部由银行提供贷款的情况亦不乏见，企业做无本生意。这种过分依赖银行的习惯心理，通过银行“小钱办大事”的期望值非常之高。目前，全国中小企业的资产负债率平均在70%左右，也就是说，企业所有者权益只占资产总额的30%。这就意味着，企业以30元的自有资金，从银行和其他渠道得到了70元的借款。如果再扣除掉抵押贷款时的折扣，企业真正能够通过这种途径得到的贷款是非常有限的。换句话说，如果严格执行贷款标准，按照我国目前企业的资产信用，银行贷款可能会有一大半放出去，也就是说企业尚不具备资产信用的基础。这种情况不止中小企业，大企业也同样如此。所不同的是，大企业可以直接利用国家信用（因为我国大企业绝大部分是国有企业）而不仅仅是自身的资产信用从银行获得贷款，甚至可以在证券市场上发行股票和企业债券，而中小企业却做不到。无怪乎中小企业埋怨银行有钱不贷，“见死不救”，制约了企业更快的发展；而银行方面却责怪企业讲信用的不多，可供抵押的物品却太少。显然，银企双方谁也解不开这个结，企业资产信用缺失也是问题的症结所在，即使其他问题全部都解决了，也化解不了这一问题上的矛盾。从偿债资产方面看，中小企业信用先天不足；从中小企业现金流量上看，很多中小企业由于经营规模小，流动资金少，因而难以形成较大、较稳定的现金流量，当它要以融资补充流动资金时，人们就有理由担心其到期的偿还能力。
如今已进入全球化竞争时代，竞争激烈的程度是以往任何历史时期所没有的，并且还在不断深化，形势日益严峻。相对于大企业来说，中小企业面临的危机更大。 前世界银行副行长兼首席经济学家、诺贝尔经济学奖得主斯蒂格利茨指出：目前全球化的进程是受国际型公司的利益驱动的，它加剧了世界的不平等。当外国企业进入时，它们经常会毁灭本土的竞争者，打击许多中小企业希望发展民族产业的雄心。 在我国，根据国家统计局的有关数据，目前，中小企业创造的最终产品和服务的价值占全国国内生产总值的50%，中小企业提供的产品、技术和服务出口约占全家出口总额的60%，中小企业上缴的税收占全国全部税收的43%，中小企业提供了75%的城镇就业岗位。由此可见中小企业的重要地位。按照党的十六大精神，必须毫不动摇地鼓励、支持、引导非公有制经济发展，实际上就是要大力支持中小企业的发展。中小企业的健康发展，已经成为建立与完善社会主义市场经济体系的重要基础和前提，促进中小企业和非公有制经济的发展，是贯彻党的十六大、十六届三中全会精神和落实“三个代表”重要思想的具体体现。
Financial system is not perfect, the report generally untrue. Usually the financial statements submitted to the competent authorities of a, a tax department report, submitted to the bank is set, and often make the loan officer specifically engaged in corporate finance can not figure out "the true face of Lushan." As an example, an enterprise application security, when the investigators asked the company to extract some data from the computer, the person refused to power outages, but investigators found no other floors of the building power. Relying on this point, the security company in the survey after this hard to believe that the information provided by companies is true. Therefore, SMEs, credit is very important; in financial management, small and medium enterprises can not be as large as a strict, comprehensive financial management system, accounting for the lack of comprehensive data, cost-effective supervision and monitoring, small and medium enterprises often difficult for the future development of a comprehensive plan, which its external environment and internal management to understand some impact.
3.4 SMEs is the lack of credit capital less the basic reasons
SMEs lack of credit assets, the lack of available mortgage the property, resulting in the company's assets are now poor credit status. For a long time, China's traditional state-owned enterprises and collective enterprises profits, not to be used for employee assigned, or transferred by the state is the creation of new enterprises, has been formed to provide full banking liquidity situation of the supply system, or even all of the investment in new enterprises provided by banks to lend is also no shortage of opinion, companies do business without capital. This habit of over-reliance on banks psychology, through the bank "a little money doing big things," the expectations are very high. At present, the average debt ratio of SMEs in about 70%, that is, business owners equity only 30% of total assets. This means that the company's own funds to 30 yuan from banks and other channels to get a $ 70 loan. If we deduct the discount off the mortgage loans, companies can really get a loan this way is very limited. In other words, if the strict implementation of lending standards, according to China's current assets of the enterprise credit, bank loans may have put out more than half, that business does not have the assets of credit basis. This is more than small and medium enterprises, large enterprises are the same. The difference is that large companies can use national credit (because the vast majority of large enterprises in China state-owned enterprises) rather than their assets to obtain loans from the bank credit, even in the stock market, stocks and corporate bonds issued, and SMEs can not. No wonder small and medium enterprises do not blame the bank loans money, "do nothing", hampered the development of faster; and banks are blaming corporate disloyal small, too few items for collateral. Clearly, both banks and enterprises who untied the knot, lack of credit assets is the crux of the problem, even if all other problems solved, but also can not resolve the conflict on this issue. Assets from the debt side, SME credit deficiencies; cash flow from the SME point of view, many SMEs, due to small-scale, less liquidity, making it difficult to form a larger, more stable cash flow, when it is necessary to supplement the financing liquidity when there is reason to worry about their ability to repay maturing.
Has now entered the era of global competition, the degree of competition is in the past does not have any historical period, and is deepening, the situation is increasingly grim. Relative to large enterprises, SMEs face a greater crisis. Former World Bank vice president and chief economist, Nobel laureate in economics Joseph Stiglitz pointed out that: the current process of globalization is the international company's interests by the driver, it exacerbates inequality in the world. When foreign enterprises to enter, they often destroy local competitors, many small and medium enterprises want to develop against the ambition of national industry. In China, according to the National Bureau of Statistics data, at present, small and medium enterprises to create the value of final goods and services account for 50% of GDP, SMEs provide products, technologies and services exports account for the family's total exports 60% tax paid by small and medium enterprises account for 43% of total revenue, SMEs provide 75% of urban jobs. This shows the important role of SMEs. Party Congress in accordance with the spirit, we must unswervingly encourage, support and guide non-public economic development, in fact, is to support the development of SMEs. Healthy development of SMEs, has become the establishment and perfection of the socialist market economic system is an important foundation and prerequisite for promotion of SMEs and non-public economic development, is to implement the Party Congress, and implement the spirit of the third plenum " Three Represents "important thought of the specific embodiment.
3.4 SMEs is the lack of credit capital less the basic reasons
SMEs lack of credit assets, the lack of available mortgage the property, resulting in the company's assets are now poor credit status. For a long time, China's traditional state-owned enterprises and collective enterprises profits, not to be used for employee assigned, or transferred by the state is the creation of new enterprises, has been formed to provide full banking liquidity situation of the supply system, or even all of the investment in new enterprises provided by banks to lend is also no shortage of opinion, companies do business without capital. This habit of over-reliance on banks psychology, through the bank "a little money doing big things," the expectations are very high. At present, the average debt ratio of SMEs in about 70%, that is, business owners equity only 30% of total assets. This means that the company's own funds to 30 yuan from banks and other channels to get a $ 70 loan. If we deduct the discount off the mortgage loans, companies can really get a loan this way is very limited. In other words, if the strict implementation of lending standards, according to China's current assets of the enterprise credit, bank loans may have put out more than half, that business does not have the assets of credit basis. This is more than small and medium enterprises, large enterprises are the same. The difference is that large companies can use national credit (because the vast majority of large enterprises in China state-owned enterprises) rather than their assets to obtain loans from the bank credit, even in the stock market, stocks and corporate bonds issued, and SMEs can not. No wonder small and medium enterprises do not blame the bank loans money, "do nothing", hampered the development of faster; and banks are blaming corporate disloyal small, too few items for collateral. Clearly, both banks and enterprises who untied the knot, lack of credit assets is the crux of the problem, even if all other problems solved, but also can not resolve the conflict on this issue. Assets from the debt side, SME credit deficiencies; cash flow from the SME point of view, many SMEs, due to small-scale, less liquidity, making it difficult to form a larger, more stable cash flow, when it is necessary to supplement the financing liquidity when there is reason to worry about their ability to repay maturing.
Has now entered the era of global competition, the degree of competition is in the past does not have any historical period, and is deepening, the situation is increasingly grim. Relative to large enterprises, SMEs face a greater crisis. Former World Bank vice president and chief economist, Nobel laureate in economics Joseph Stiglitz pointed out that: the current process of globalization is the international company's interests by the driver, it exacerbates inequality in the world. When foreign enterprises to enter, they often destroy local competitors, many small and medium enterprises want to develop against the ambition of national industry. In China, according to the National Bureau of Statistics data, at present, small and medium enterprises to create the value of final goods and services account for 50% of GDP, SMEs provide products, technologies and services exports account for the family's total exports 60% tax paid by small and medium enterprises account for 43% of total revenue, SMEs provide 75% of urban jobs. This shows the important role of SMEs. Party Congress in accordance with the spirit, we must unswervingly encourage, support and guide non-public economic development, in fact, is to support the development of SMEs. Healthy development of SMEs, has become the establishment and perfection of the socialist market economic system is an important foundation and prerequisite for promotion of SMEs and non-public economic development, is to implement the Party Congress, and implement the spirit of the third plenum " Three Represents "important thought of the specific embodiment.
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第1个回答 2011-11-27
The financial system is not perfect, the report generally is not true. Usually enterprise's financial statements, report to the competent department a set, reported a tax department, report the bank is a set, often make of enterprise financial specialized to make the loan officer also can not distinguish "LuShanZhenMian". For example, an enterprise application assure, when investigators to extract some of the computer company requirements of data, each other to refuse to power, the researchers found that the building other floor did not power outages. With this, guarantee the company after the survey of it is hard to believe that the enterprise the information provided are true. Therefore, to small and medium-sized enterprise that, how important is credit; In financial management, and small and medium-sized enterprises can not like large enterprise as a strict and complete financial ?
