经济下行背景下中小企业融资 困境问题分析-以长青集团为例.docVIP

PAGE 15 PAGE 1 经济下行背景下中小企业融资困境问题分析 —以长青集团为例 会计学专业 摘 要 当今我国经济进入“新常态”，经济增长步入了相对稳定的发展区域，在外需疲软、内需不振、房地产行业整改及供给侧改革的多种原因作用下，中国经济有明显的下行压力。中国经济“新常态”酝酿着一个正在崛起的国家抓住新经济体系的巨大发展机会，中小企业同样面临着巨大的发展机遇与挑战，但中小企业融资难问题仍是限制中小企业发展的一大因素，在中小板上市的企业也无法规避融资难问题。这一因素之所以长期与中小企业发展并存，与我国市场信息不对称、中小企业为自身体制不完善等因素有关。资金是企业生产经营过程中的必要条件，融资是企业筹集所需资金的活动，如果不重视融资问题，企业未来的发展有可能会因此埋下隐患。本文以在中小板上市的长青（集团）股份有限公司为例，深入了解企业和同行业的融资现状后挖掘长青集团的融资问题，发现长青集团内源融资不足；融资结构简单；财务杠杆利用不充分；信用体系落后。因此，针对该公司融资存在的问题给予分析以及提出建议，如：重视内部现金流融资；拓宽企业外部融资方式；提高企业的偿债能力；构建完善的信用体系等。有效解决企业融资问题，不仅有助于企业进一步发展，还对社会经济的发展有重大意义。 关键词：中小企业 融资结构 内源融资 信用体系 Abstract Chinas economy has entered a new normal and its economic growth has entered a relatively balanced region. Under the combined action of weak external demand, falling domestic demand, real estate adjustment and deep-seated structural changes, the downward pressure on the economy has intensified. The new normal of Chinas economy is pregnant with great development opportunities for a rising country to embrace the new economic system. Small and medium-sized enterprises are also faced with great development opportunities and challenges. However, financing difficulties are still an important factor hindering the development of small and medium-sized enterprises, and those listed on the small and medium-sized board cannot avoid financing difficulties. The reason why this factor coexists with the development of small and medium-sized enterprises for a long time is related to the market information asymmetry and the imperfect system of small and medium-sized enterprises in China. Capital is a necessary condition for an enterprise to carry out production and operation activities, while financing is an activity to raise funds. If an enterprise does not pay attention to the financing problem, it is likely to give rise to hidden dangers for its future development. Taking changqing (group) co., ltd. listed on the sme board as an example, this paper explored the financing problems of changqing group after