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家族式中小企業融資存在的問題及對策——外文翻譯-其他專業.doc

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家族式中小企業融資存在的問題及對策——外文翻譯-其他專業.doc

中文1825字 畢業論文外文翻譯 所在學院 專 業 班 級 08財管/國貿x班 學 號 姓 名 指導教師 2014 年 11 月 3 日 譯文 題目 家族式中小企業融資存在的問題及對策 一、家族式中小企業的現狀 家族式中小企業在我國的發展經歷了一個由小到大、由弱變強的過程,當今中國的家族企業隨著經濟體制改革的不斷深化而發展壯大,經歷了四個階段第一階段,1978~1987年,1978年12月黨的十一屆三中全會以后,私營企業開始萌芽探索;第二階段,1988~1991年,1988年國家頒布了私營企業暫行條例,私營企業得到了立法保護;第三階段,1992~1996年,1992年春鄧小平同志南巡講話,鼓勵私營企業發展;第四階段,1997年黨的十五大肯定了非公經濟是社會主義市場經濟的重要組成部分,私營企業進入穩步發展階段。 目前,我國家族式中小企業普遍采取家族制管理模式,這種管理模式雖然雖然有利于企業監管,減少了企業的委托代理成本,但由此也增加了為建立企業認同感而產生的外部交易成本。一方面我國經濟正處于轉軌時期,各項政策法規尚不完善,社會上還沒形成對家族式中小企業統一的認同感,這使家族式中小企業在開拓市場、獲取客戶特別是融資等方面都比較困難。另一方面由于家族式中小企業受家族的絕對控制,決策的專斷性和獨裁性較強,失誤率也較大,導致企業發展到一定階段就缺少動力,難以繼續發展。 二、家族式中小企業融資過程中存在的主要問題 一家族式中小企業產權結構及治理結構不合理 我國家族式中小企業產權結構普遍呈現出單一性、封閉性特征。據統計,家族企業創始人投資占企業總股本的75,其控股比例也高達70,而創始人的家族人員持股比例亦占到企業總股本的10,兩者在家族企業的控股比例達80,對企業具有絕對控制權。這種單一和封閉的產權結構使許多家族式中小企業一般不注重外部融資,企業發展資金仍依靠自身積累和家族內部融資取得,這就限制了企業的擴張。 二家族式中小企業管理模式落后 目前,很多家族式中小企業的高管人員都來自家族內部,而且由于家族對企業的絕對控制權,很多企業業主在決策時獨斷專橫,這樣會給企業帶來極大的經營風險,給企業帶來不穩定性,這無疑加大了資金的提供風險。同時,在內部利潤分配中,沒有建立可起持續發展理念,經常只考慮到短期利益,對企業利潤分光吃凈,很少從企業發展的角度考慮用自留資金來補充經營資金的不足,自身積累意識淡薄。 三家族式中小企業財務制度不健全 椐調查,我國家族式中小企業50以上財務制度不健全,許多家族式中小企業的經營管理者缺乏專業的財務管理知識,對重大的財務決策缺少合理合法的分析制定,甚至準備多套帳來應付監管部門的檢查。由于大部分投資者給企業貸款主要考慮的是投資回報率,而分析投資回報率主要靠查看企業的財務報表,由于企業財務制度缺陷,很難提供準確會計信息資料,投資者也無法摸清企業的真實面目,自然不會給企業貸款。 三、解決我國家族式中小企業融資難的途徑 一淡化家族制色彩,引入多元化投資主體 首先要明晰產權,根據貢獻原則、效率原則、公平原則理順家族成員產權關系,明確企業的性質,界定企業產權,改革產權制度。在明晰內部產權的基礎上向公眾化邁進,實現產權多元化,通過吸收社會資本,將家族股權由完全擁有轉變成控股股權,將出資人資本、人力資本和社會資本等同于股權進行分配,增加透明度和社會信任度。 二改革管理模式,促進制度創新 我國很多的家族式中小企業在用人方面任人唯親、任人唯近。這種管理模式不利于家族式中小企業引進優秀的管理人才,導致家族式中小企業經營決策缺乏合理性,加大了家族式中小企業的經營風險,降低了家族式中小企業的信用水平,導致銀行和投資者不愿向其貸款和投資。鑒于此,家族式中小企業應擯棄家族式管理,引入職業經理人制度,按照現代企業制度的要求實行公司制改造,引入優秀的管理人才,提高經營效率,降低經營風險。這樣才能提高信用水平,增強融資能力。目前我國很多發展迅速的家族企業采用家族以外的人員作為決策主管,如國美等。 三規范企業財務制度,提高財務管理水平 根據國家的有關規定,建立健全企業的財務、會計制度,不做假帳,建立完善的財務報表體系,提高企業財務狀況的透明度和財務報表的可信度。具體包括1、籌集資金和有效使用資金,監督資金正常運行,維護資金安全,提高公司經濟效益。2、建立健全財務管理制度,認真做好財務收支的計劃、控制、核算、分析和考核工作。3、加強財務核算的管理,以提高會計資訊的及時性和準確性。 總之,要真正有效地解決家族式中小企業融資難的問題,需要經過企業、金融機構的共同努力,創建一個家族式中小企業融資渠道多樣化、社會信用完善的社會經濟環境,為家族式中小企業的發展提供一個寬松的融資環境。 原文 Family SME financing problems and countermeasures 1、The status of family SMEs Family-owned SMEs in the development of our country experienced a small to large, from weak to strong in the process, along with the family business in China today the deepening of economic reform and development and growth, has gone through four stages the first stage, From 1978 to 1987, after the December 1978 Third Plenary Session of the Party, the private sector began to sprout exploration; the second stage, from 1988 to 1991, in 1988 the state promulgated the Provisional Regulations on private Enterprises, the private sector has been Legislative protection; the third stage, from 1992 to 1996, the spring of 1992, Comrade Deng Xiaopings southern tour speech, encourage private sector development; the fourth stage, the 15th Party Congress in 1997 affirmed the non-public economy is an important component of the socialist market economy private enterprises to enter the stage of stable development. At present, Chinas family-owned SMEs in general to take the family system management mode, although this management model, although in favor of corporate governance, reducing the commission Enterprises - the agency costs, but this also increases the external transactions arising from the establishment of corporate identity costs. On the one hand our economy is in a transition period, various policies and regulations are not perfect, the community has not formed a unified identity for the family of SMEs, which makes family-owned SMEs in the market development, customer acquisition financing and other aspects in particular more difficult. On the other hand due to the absolute control of the family by the family-owned small and medium enterprises, the decision arbitrary and authoritarian strong, the error rate is large, resulting in enterprise development to a certain stage on the lack of power, it is difficult to continue to develop. 2、The main problem of family exist in the process of SME financing 2.1 Family ownership structure and governance structure of SMEs unreasonable Our family ownership structure of SMEs in general showing unity, closed characteristics. According to statistics, the founder of the family business enterprise investment accounted for 75 of total share capital, its holding ratio as high as 70, while the proportion of shares held by the founders family also accounted for 10 of the companys total share capital, both in the family business of Holdings the proportion of 80, the enterprise has absolute control. This single ownership structure and the closure of many family-owned SMEs generally do not pay attention to external financing, business development and capital accumulation is still relying on its own within the family obtain financing, which limits the expansion of enterprises. 2.2 The family behind SME management mode Currently, many executives are from family-owned small and medium enterprises within the family, but also because of the familys absolute control of the enterprise, many business owners arbitrariness in decision-making, so that companies will bring tremendous business risk to the enterprise zone to instability, which will undoubtedly increase the risk of funding provided. Meanwhile, in the internal distribution of profits, there is no established concept of sustainable development can play, often only taking into account the short-term interests, net of corporate profits spectroscopic eat, rarely from the perspective of enterprise development, consider using retained funds to supplement operating funds, and their accumulation of weak sense. 2.3 The family-owned SME financial system is not perfect As noted in the survey, more than 50 percent of family-owned SMEs in the financial system is not perfect, and many family-owned small and medium business managers lack professional financial management knowledge, lack of major financial decision analysis to develop a reasonable and legitimate, and even prepare several sets of accounts to check payable regulatory authorities. Because most investors to corporate lending main consideration is return on investment, and ROI analysis depends mainly on the view the companys financial statements, due to the corporate financial system defects, it is difficult to provide accurate accounting information, investors are unable to find out the enterprise the true face, nature does not give business loans. 3、The Solution of family financing of SMEs 3.1 Family fade colors, introducing diversification of investors First of all to clarify property rights, according to the contribution principle, the principle of efficiency, fairness rationalize the relationship between members of the family property, clear the nature of the enterprise, the definition of enterprise property rights, reform of property rights. Forward to the public on the basis of clear property rights on the inside, diversify their ownership by absorbing social capital, the equity is fully owned by the family into a controlling stake, the investor capital, human capital and social capital is allocated in equal shares, to increase transparency and social trust. 3.2 Change management model to promote institutional innovation Many of our family-owned small and medium enterprises in the employment context nepotism, meritocratic closer. This management model is not conducive to family-owned small and medium enterprises to introduce outstanding management personnel, resulting in a lack of family-owned small and medium business decision rationality, increasing the risk of family-owned small and medium business, reducing the level of family credit for SMEs, resulting in banks and investors unwilling to its loans and investments. In view of this, family-owned SMEs should abandon the family management, the introduction of professional managerial system, the implementation of corporate restructuring in accordance with the requirements of modern enterprise system, the introduction of outstanding management talent, improve operational efficiency and reduce operational risks. So as to raise the level of credit to enhance financing capacity. At present, the rapid development of Chinas many family businesses employ people outside the family as a decision-making executives, such as the United States and other countries. 3.3 Cegulate corporate financial system, improve financial management According to the relevant regulations of the state, the establishment of financial and accounting system sound enterprises, not cooking the books, establish and improve financial reporting system to improve the credibility and transparency of the financial situation of the financial statements. These include 1, raise funds, and the effective use of funds, supervision and funding normal operation, maintenance, financial security, boost profits. 2, establish a sound financial management system, financial revenues and expenditures do a good job planning, control, accounting, analysis and assessment work. 3, to strengthen the management of financial accounting, in order to improve the timeliness and accuracy of accounting information. In short, to be truly effective in solving the difficult problem of family SME financing, companies need to go through joint efforts of financial institutions, to create a family-owned diversified financing channels for SMEs, social credit sound socio-economic environment for the family-owned SMEs the development provides a relaxed environment for raising capital.

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