摘要
针对中小企业发展中财政政策存在的问题,运用规范研究的方法,分析了财政政策的风险规避机理,提出政府应该从中小企业的风险承担能力角度出发,制定适合中小企业发展的风险规避型财政政策。该结论可以提高财政政策支持中小企业发展的有效性。
In view of the financial policy problem existing in the development of small and medium-sized enterprise,using the standard research method,the paper analyzes the risk aversion mechanism of financial policy,proposing that the government should formulate the risk aversion financial policies suitable for suiting the small and medium-sized enterprises＇ development from the point of their ability of undertaking risk.The research conclusion may enhance the validity of financial policy to support the small and medium-sized enterprises＇ development.
出处
《辽宁工程技术大学学报（社会科学版）》
2010年第3期239-241,共3页
Journal of Liaoning Technical University(Social Science Edition)
基金
辽宁省财政科研基金资助项目(08c020)
关键词
风险规避
财政政策
中小企业
risk aversion
fiscal policy
small and medium-sized enterprises
