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1、山西扶持中小企業(yè)發(fā)展的財政政策研究山西財經(jīng)大學(xué)碩士學(xué)位論文山西扶持中小企業(yè)發(fā)展的財政政策研究姓名:劉小軍申請學(xué)位級別:碩士專業(yè):財政學(xué)指導(dǎo)教師:譚建立2010-03-30 ? ? 3 ? ?abstract the small and medium-sized enterprises have an important position and irreplaceable role in chinas national economy1. they have remarkable effects in economic prosperity, increasing employment, pr
2、omoting technology innovation and regulating the industrial structure, meanwhile, they play an important role in speeding up the industrialization and the process of urbanization. since the 1990s, the small and medium-sized enterprises of shanxi province have gradually become an important force in p
3、romoting economic growth, an important support to local economy and the main channel to urban employment and re-employment, but its overall level is relatively backward. from the small and medium-sized enterprises position and function in shanxis economic development, the article analyzes the necess
4、ity and feasibility of financial support the small and medium-sized enterprises development. through referring to the experience of financial support the small and medium-sized enterprises development in other provinces, the article proposes the measures to strengthen the financial policy support to
5、 the small and medium-sized enterprises in shanxi province. the article is divided into six parts: the first part is introduction. this part introduces the related theories which exist in the small and medium-sized enterprises, and puts a basis on researching and analyzing the small and medium-sized
6、 enterprises. the second part is the theoretical basis of the development in the small and medium-sized enterprises. the third part defines the small and medium-sized enterprises, indicates the important position and function of the small and medium-sized enterprises in shanxis economic development,
7、 and analyzes the necessity and feasibility of financial policy support in the small and medium-sized enterprises development. the fourth part analyzes the current situation and problems of the small and medium-sized enterprises in shanxi province, points the existing problems of financial support t
8、o the small and medium-sized enterprises, and deeply analyzes the reasons. the fifth part concretely elaborates the financial support to the in other provinces, and 4 ? summarizes the successful experience in zhejiang province and henan province in order to offer the reference and revelation to perf
9、ect the financial policy support system. referring to the successful experience of financial support to the small and medium-sized enterprises in other provinces, combined with the practical situation, the last part proposes the whole thought and concrete measures to strengthen the financial support to the small and medium-sized enterprises, and this has a certain practical and guidance meanings. key words:?shanxi province; the small and medium-sized enterprises; financial policy support ? 5 ? ? ? ? ? ? ? 1 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 2 ? ?1 ? ? ?慣浩汬慮?慣浩汬慮?猠?數(shù)潲?慣浩汬慍條瀩?卻楧汩
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