金融理论与实践
金融理論與實踐
금융이론여실천
Financial Theory and Practice
2015年
3期
109~114
,共null页
小微企业 融资费用支出 融资成本 融资成本率
小微企業 融資費用支齣 融資成本 融資成本率
소미기업 융자비용지출 융자성본 융자성본솔
SMEs; financing expenses; financing costs; financing cost rate
以企业为观察端,在自行界定融资成本相关指标概念的基础上,运用科学的抽样方法选取样本,同时基于指标属性调整的基础上,对小微企业的融资成本进行测算,并进行趋势性分析。经测算认为：当前反映较为强烈的企业融资负担加重实质上不是企业的融资成本率的上升,而是融资成本负担能力的下降,并对此提出针对性建议,以切实减轻小微企业融资负担。
以企業為觀察耑,在自行界定融資成本相關指標概唸的基礎上,運用科學的抽樣方法選取樣本,同時基于指標屬性調整的基礎上,對小微企業的融資成本進行測算,併進行趨勢性分析。經測算認為：噹前反映較為彊烈的企業融資負擔加重實質上不是企業的融資成本率的上升,而是融資成本負擔能力的下降,併對此提齣針對性建議,以切實減輕小微企業融資負擔。
이기업위관찰단,재자행계정융자성본상관지표개념적기출상,운용과학적추양방법선취양본,동시기우지표속성조정적기출상,대소미기업적융자성본진행측산,병진행추세성분석。경측산인위：당전반영교위강렬적기업융자부담가중실질상불시기업적융자성본솔적상승,이시융자성본부담능력적하강,병대차제출침대성건의,이절실감경소미기업융자부담。
The author took the enterprises as the observer end, selected the sample in a scientific method on the base of defining the concepts related indicators of financing costs themselves. At the same time, the author measured the SMEs＇ financing costs and made the trend analysis based on the index attribute adjustment. After those measurements, the author thought the substance of current more intense corporate financing burden was not the rate of increase in corporate financing costs, was the decreasing the ability of financing cost burden. According to those conclusions, the author made some specific suggestions to reduce the burden on SMEs＇ financing problems.
