中小企业融资问题研究被引量：12

The Annlysis on Small-sized and Medium-sized Enterprises' Fnancing

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摘要目前中小企业融资很艰难 ,其影响因素主要是 :信贷市场上存在“身份”歧视 ;中小企业会计信息质量较低 ;中小企业融资和投资不符合费雪分离原理 ,无法将投资和筹资截然分开 ,只能依据个别投资者的偏好做出投资决策。所以解决中小企业融资难的有效途径在于 This paper examines why medium and small-sized entreprises(MSEs) cannot obtain adequate financial services. The factors that affect MSEs financing are (1) Credit markets' discrimination; (2) Inferior quality of MSEs' accounting information; (3) The MSEs' financing cannot conform to Fisher Separation Theorem. The paper concludes that banks' changing credit scoring approach and improving MSEs' accounting information are the ways to overcome the difficulty in providing financial services to MSEs.

作者董双全王华

机构地区广东商学院会计学院暨南大学

出处《商业研究》北大核心 2004年第12期15-19,共5页 Commercial Research

关键词中小企业融资管理中国会计信息质量资本结构 small-sized and medium-sized enterprises financing credit

分类号 F275.1 [经济管理—企业管理] F279.243 [经济管理—企业管理]

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