CAJ | 학술논문

中小企业是我国经济持续健康发展的重要力量,但是中小企业存在着先天劣势和普遍问题,因此对政府提出了强烈的政策要求,而财政政策就是国家进行宏观调控、促进中小企业发展的有效手段和特殊工具。政府运用财政政策对中小企业进行扶持具有理论和现实必要性,而且从经济效应分析可以看出财政扶持对企业和社会产生的积极效果;然而当前财政政策在财政支出、财政收入、政府采购、公共服务体系等方面都存在一定的缺陷,因此必须针对问题提出有效的改进途径和建议。
중소기업시아국경제지속건강발전적중요역량,단시중소기업존재착선천열세화보편문제,인차대정부제출료강렬적정책요구,이재정정책취시국가진행굉관조공、촉진중소기업발전적유효수단화특수공구。정부운용재정정책대중소기업진행부지구유이론화현실필요성,이차종경제효응분석가이간출재정부지대기업화사회산생적적겁효과;연이당전재정정책재재정지출、재정수입、정부채구、공공복무체계등방면도존재일정적결함,인차필수침대문제제출유효적개진도경화건의。
Small-and-medium-sized enterprises（smes）is an important force for sustained economic development in our country.As there are many weak points and general questions,the government has to introduce a policy,and the fiscal policy is one of the effective measures and special tools for government to make timely macro-regulation and promote smes＇s development.The fiscal support policies which government employs have both theoretical and practical necessity,and from the economic effect analysis we can see that the financial support to enterprises may produce positive effects.However,the current fiscal policies in public expenditures and revenue,the government procurement,the public service system had certain defects,so it must be proposed in effective ways of improvement and suggestions to solve the questions.