CAJ | 학술논문

台湾中小企业融资体系健全，具有完备的商业性融资体系与政策融资体系。当前，这套融资体系总体运行良好，主要表现在间接融资的成本稳步下降，非规范融资比例有所下降，同时融资辅导体系对中小企业融资促进作用明显，强化融资与强化投资措施初见成效。当然，台湾中小企业融资体系仍存在有待改进的地方，如中小企业直接融资门槛偏高，银行信贷支持力度有待加强，政策性专案贷款用途重叠且产业导向不力等。台湾的相关措施对台湾中小企业融资与发展颇有助力，为中国大陆提供了可资借鉴的经验。
태만중소기업융자체계건전，구유완비적상업성융자체계여정책융자체계。당전，저투융자체계총체운행량호，주요표현재간접융자적성본은보하강，비규범융자비례유소하강，동시융자보도체계대중소기업융자촉진작용명현，강화융자여강화투자조시초견성효。당연，태만중소기업융자체계잉존재유대개진적지방，여중소기업직접융자문함편고，은행신대지지력도유대가강，정책성전안대관용도중첩차산업도향불력등。태만적상관조시대태만중소기업융자여발전파유조력，위중국대륙제공료가자차감적경험。
The financing system for Taiwanese SMEs is sound and possesses certain characteristics. It contains a complete business financing system and a complete policy financing system and it has been running smoothly in that it has steadily reduced the cost of indirect financing and lowered the proportion of unregulated financing while playing a significant role in assisting and promoting the financing activities of SMEs thereby materializing the effective measures for strengthening financing and investment. However, this study points out that there is some room for improvement in the financing system for Taiwanese SMEs. For example, the direct financing threshold is too high; the support for bank credit needs strengthening; the usages of policy project loans overlap and the guidance for industries is inadequate. This paper concludes that some measures in Taiwan have proved effective in assisting the financing and development of Taiwanese SMEs and that they can be drawn upon by policy-makers in the Chinese mainland.