發(fā)布時間：2018-02-13 01:52

  本文關鍵詞： 小微企業(yè) 政府扶持 政策激勵　出處：《哈爾濱商業(yè)大學》2017年碩士論文　論文類型：學位論文

【摘要】：隨著我國經濟發(fā)展進入"新常態(tài)",經濟下行壓力持續(xù)較大,增長模式逐漸從高速轉為中高速,從規(guī)模速度型粗放增長轉向質量效率型集約增長。在供給側改革的大背景下,為堅定不移的發(fā)展好實體經濟,作為經濟運行最為活躍組成部分的小微企業(yè),若可以通過強化政府政策支持,降低融資難、融資貴難題,提高財稅支持,對小微企業(yè)增強持續(xù)創(chuàng)新能力,更加積極的提高整個社會供給質量,優(yōu)化供給結構,提高供給效率具有重要意義。近年來黑龍江省小微企業(yè)取得快速發(fā)展,融資渠道不斷拓寬,財稅支持逐步擴大,但與此同時小微企業(yè)發(fā)展仍面臨諸多難題,突出表現在發(fā)展過程中融資難融資貴未根本緩解,稅收優(yōu)惠政策落實不到位,小微企業(yè)管理不規(guī)范等方面,這些因素的存在都嚴重影響了黑龍江省小微企業(yè)的健康發(fā)展。論文以黑龍江省政府扶持小微企業(yè)政策現狀為研究出發(fā)點,結合信息不對稱、公共物品理論及政策激勵理論等基礎理論,充分借鑒國內外相關學者的研究成果,通過梳理國外有代表性的美國、歐洲、日韓等政府扶持小微企業(yè)發(fā)展的實踐政策,國內有代表性的遼寧省、河北省、浙江省等發(fā)達省份扶持小微企業(yè)發(fā)展的經驗做法,提出促進黑龍江省政府扶持小微企業(yè)發(fā)展的相關政策建議,具體包括:一是完善小微企業(yè)財稅扶持政策,通過成立專項資金、加大政府采購支持及提供稅負優(yōu)惠等方式促進小微企業(yè)發(fā)展;二是加大小微企業(yè)金融政策支持,具體包括創(chuàng)新融資服務平臺建設,完善擔保體系建設及引入民間資本等切實緩解小微企業(yè)融資貴、融資難;三是健全公共服務政策,具體包括強化行業(yè)協會作用,加大政策宣傳力度以及網絡等技術運用等提高小微企業(yè)服務效率;四是優(yōu)化小微企業(yè)政策環(huán)境,具體包括完善法律法規(guī),制度體系建設及轉變政府職能等方面。盡快本研究對推動黑龍江政府扶持小微企業(yè)的政策優(yōu)化具有一定借鑒,但由于基礎數據較為宏觀、調研范圍有限等原因導致本研究相關政策建議可操作性有待于進一步論證,同樣需要未來理論政策研究中不斷深化。
[Abstract]:As China's economic development enters the "new normal", the downward pressure of the economy continues to be greater, the growth model gradually changes from high-speed to medium-high speed, and from large-scale extensive growth to quality-efficiency intensive growth. Under the background of supply-side reform, In order to unswervingly develop the real economy, as the most active part of the economy, if the small and micro enterprises can strengthen government policy support, reduce the difficulty of financing, raise the financial and tax support, It is of great significance for small and micro enterprises to enhance their ability to innovate continuously, to actively improve the supply quality of the whole society, to optimize the supply structure, and to improve the efficiency of supply. In recent years, small and micro enterprises in Heilongjiang Province have made rapid development, and their financing channels have been continuously broadened. The financial and tax support is gradually expanding, but at the same time, the development of small and micro enterprises still faces many difficulties, such as the difficulty of financing and financing is not fundamentally alleviated during the development process, the implementation of preferential tax policies is not in place, and the management of small and micro enterprises is not standardized, and so on. The existence of these factors has seriously affected the healthy development of small and micro enterprises in Heilongjiang Province. Based on the theory of public goods and the theory of policy incentive, and drawing on the research results of relevant scholars at home and abroad, through combing the practical policies of representative foreign governments such as the United States, Europe, Japan and South Korea to support the development of small and micro enterprises, The experience and practice of supporting the development of small and micro enterprises in the developed provinces of Liaoning, Hebei and Zhejiang provinces, which are representative in China, and put forward relevant policy suggestions to promote the Heilongjiang provincial government to support the development of small and micro enterprises. These include: first, to improve the fiscal and tax support policies for small and micro enterprises, to promote the development of small and micro enterprises by setting up special funds, increasing government procurement support and providing tax incentives; and second, to increase the financial policy support for small and micro enterprises. Specifically, it includes the construction of innovative financing service platform, the improvement of guarantee system construction and the introduction of private capital to alleviate the financing difficulties of small and micro enterprises; third, to improve public service policies, including strengthening the role of trade associations. To increase policy publicity and the use of technologies such as the Internet to improve the service efficiency of small and micro enterprises; fourth, to optimize the policy environment for small and micro enterprises, including the improvement of laws and regulations, As soon as possible, this study can be used for reference in promoting the policy optimization of small and micro enterprises supported by the Heilongjiang government, but because of the macroscopic basic data, Due to the limited scope of investigation and other reasons, the maneuverability of the relevant policy recommendations of this study needs to be further demonstrated, and it also needs to be deepened in the future theoretical policy research.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D625;F276.3

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