结 论
本文通过了解及调查，发现了我国中小企业几个重要的融资困难问题，缺乏科学有效的融资预测及计划，狭窄的融资渠道和单一的融资方式，以及融资成本高和融资结构不够合理。并通过对这些融资困难问题的原因进行全方位的分析，得出企业自身综合素质不高是我国中小企业融资困难的根本原因，而中小企业所处的融资环境，包括直接、间接融资渠道和方式，我国的金融体系以及信用担保体系等是造成我国中小企业融资困难的直接原因。最后，得出了解决中小企业融资困难问题的对策，不但要改善我国的金融体系等外部环境，完善资本市场，建立多层次的资本市场；企业自身还应提高其综合素质，包括企业经营管理者的专业素质，建立并健全完善企业财务制度以及组织制度等，从而解决我国中小企业的融资困难问题。
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致 谢
毕业设计终于顺利完成了，在这里，真心的感谢李老师这一直以来对我的鼓励和指导。在这个过程中，李林老师的悉心指导让我顺利完成毕业论文。在毕业设计初期，李老师为我选择了一个适合我的题目，还讲述和分析了一般论文的整体结构，而且还教了我很多实用的收集资料的方式以及写论文的技巧；在后期，李老师也是不辞辛劳地为我一遍一遍的评阅论文各稿，并提出了很多的重要的问题和建议。在李老师的指导下，我学习了很多以前不知道的分析方法，了解了更广泛的知识。再次感谢李老师，谢谢您！
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参考文献
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附 录
一、 英文原文：
The Analysis of Financing Structure Optimization Problem in Small and Medium
Sized Enterprise
Du Haiou
Abstract
Although the contributions of small and medium sized enterprise (SME) to economic development are more and more important in China, there are difficulties in financing which is signed the \important to optimize SME financing structure. Because optimizing the financing structure of SME can help enterprises establish the scientific financing structure, improve its own financing efficiency, and enhance the enterprises' competitiveness to meet the market. At first, this article briefly describes the status of SME in the economic development and the problems faced by it. The paper then analyzes four main issues on the presence of SME financing structure: the proportion of equity capital and debt capital is irrational, the structure of debt capital itself with equity capital is unreasonable, the ratio of internal financing in equity capital is extremely low, the method of financing is single. The paper further proposes some measures to optimize the financing structure, including: optimize the ratio of equity and liabilities, keep capital structure some flexibility and maintain a virtuous circle, establish a reasonable financing order via learning from overseas financing experience, innovate the methods of SME financing. Finally, the paper introduces the SME objectives of financing optimization in China.
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[Keywords] small and medium sized enterprise financing structure financing method Internal financing
I. Introduction
A. Status and Problems Faced by SMEs in the Economic Development
Small and medium-sized enterprises are the most active power in modern social economy development. Its function and position are not allow to be ignored in any countries and regions. SMEs’ development has been hot economic problems and be common concerned by various countries government and many economists in the long-term. The small and medium-sized enterprises has become an important force in building the socialist market economic system in the economic development of our country. They are playing a more and more important role in promoting rapid economic growth, maintaining market prosperity, expanding employment and increasing in taxation.",The total number of SMEs in China has reached to more than 4,200 million by the end of 2008, accounting for total enterprise's number 99.8 percent above. Small and medium-sized enterprises demonstrates gross industrial output a 29.79% year-on-year increase, sales revenue a 30.46% year-on-year growth, the profit 8255.39 billion yuan, an increase of 43.22%, tax payment rose by 27.43%. Growth rate is higher than the national average. SMEs provide society with 75% of the urban employment opportunities.
Small and medium-sized enterprises make tremendous contributions to China's economic development in recent years. small and medium-sized enterprise external financing faces problems due to the rising prices of raw materials, labor cost increasing, bank tighter credit factors such as intensifying competition. The majority of small and medium sized enterprises, especially small and medium-sized private enterprises by private capital investment complete the primitive accumulation of capital. When the enterprise developing to a certain scale, especially from labor-intensive to technology-intensive transition, internal financing is hard to meet the enterprise investment demand and external finance demand will be increasingly urgent. The SMEs' financing channel is narrow and the shortage of
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