摘要
党的十八届三中全会审议议定的《中共中央关于全面深化改革的若干重大问题的决定》这一政策的出台,为我国广大中小企业的发展带来了机遇。然而不得不承认的是,长期困扰我国中小企业进一步发展的融资难问题,仍旧存在。本文主要通过从财务会计视角分析当前我国中小企业面临融资困境的部分原因,以期为我国中小企业摆脱融资困境提供有益借鉴。
The Third Plenary Session of the 18 th Communist Party of China（CPC） Central Committee has agreed ＂the Central Committee of the Communist Party of China on several major issues of deepening the reform of the decision＂.This document clearly pointed out：the market plays a decisive role in the allocation of resources while the government plays the better role in macro-control. The introduction of this policy has brought the opportunity to the development of our country＇s small and medium enterprises. However, it is admitted that the long-term problems of the financing of SMEs still exist. This article mainly analyzes the current difficulties faced by SMEs in China from the perspective of financial accounting in order to provide a useful reference for the SMEs to get rid of the financing difficulties.
出处
《江苏商论》
2015年第10期60-62,共3页
Jiangsu Commercial Forum
关键词
中小型企业
融资
财务会计
困境
原因
Small and medium enterprise
Financing
Financial accounting
Dilemma
Reason
