摘要
中小企业是支撑经济增长和社会发展的重要力量。在中小企业信用担保体系框架中,财政资金的杠杆作用日益凸显。财政支持中小企业信用担保政策备受关注。针对中小企业信用担保机构现阶段的发展特点,财政对中小企业信用担保行业的支持需要从提升功能、防范风险和改善环境三个方面着手,从而促进该体系担保功能的有效发挥,实现促进中小企业发展的政策目标。
Small and middle-sized enterprises are important force to support economic growth and social development.In the framework of credit guarantee mechanism for small and middle-sized enterprises,the leverage of fiscal capital has been exerted adequately.The fiscal policy on credit guarantee mechanism for small and middle-sized enterprises has attracted lots of focus.According to its current features,the ways of fiscal support for it are as follows： enhancing its function,preventing risks and changing environment.By these ways,we could make it play full function,and realize the goal of small and middle-sized enterprises＇ development.
出处
《改革》
CSSCI
北大核心
2012年第3期5-20,共16页
Reform
关键词
中小企业
财政政策
信用担保
small and middle-sized enterprises
fiscal policy
credit guarantee
