<acronym id="6i0ao"><small id="6i0ao"></small></acronym>
<acronym id="6i0ao"><center id="6i0ao"></center></acronym>
欢迎来到文库吧! | 帮助中心 坚持梦想,走向成功!
文库吧
首页 文库吧 > 资源分类 > DOC文档下载
 

家族式中小企业融资存在的问题及对策——外文翻译-其他专业.doc

  • 资源ID:7469       资源大小:40.00KB        全文页数:7页
  • 资源格式: DOC        下载权限:游客/注册会员/VIP会员    下载费用:10
换一换
游客快捷下载 游客一键下载
会员登录下载
下载资源需要10元   |   0.1元文档测试下载

支付方式: 微信支付    支付宝   
验证码:   换一换

      加入VIP,下载共享资源
 
友情提示
2、PDF文件下载后,可能会被浏览器默认打开,此种情况可以点击浏览器菜单,保存网页到桌面,既可以正常下载了。
3、本站不支持迅雷下载,请使用电脑?#28304;?#30340;IE浏览器,或者360浏览器、谷歌浏览器下载即可。
4、本站资源下载后的文档和图纸-无水印,预览文档经过压缩,下载后原文更清晰   

家族式中小企业融资存在的问题及对策——外文翻译-其他专业.doc

中文1825字 毕业论文外文翻译 所在学院 专 业 班 级 08财管/国贸x班 学 号 姓 名 指导教师 2014 年 11 月 3 日 译文 题目 家族式中小企业融资存在的问题及对策 一、家族式中小企业的现状 家族式中小企业在我国的发展经历了一个由小到大、由弱变强的过程,当今中国的家族企业随着经济体制改革的不断深化而发展壮大,经历了四个阶段第一阶段,1978~1987年,1978年12月党的十一届三中全会?#38498;螅?#31169;营企业开?#27982;?#33469;探索;第二阶段,1988~1991年,1988年国家颁布了私营企业暂行条例,私营企业得到了立法保护;第三阶段,1992~1996年,1992年春邓小平同志南巡?#19981;埃?#40723;励私营企业发展;第四阶段,1997年党的十五大肯定了非公经济是社会主义市场经济的重要组成部分,私营企业进入稳步发展阶段。 目前,我国家族式中小企业普遍采取家族制管理模式,这种管理模式虽然虽然有利于企业监管,减少了企业的委托代理成本,但由此也增加了为建立企业认同感而产生的外部交?#22766;?#26412;。一方面我国经济正处于转轨时期,各项政策法规尚不完善,社会上还没形成对家族式中小企业统一的认同感,这使家族式中小企业在开拓市场、获取客户特别是融资等方面都比较困?#36873;?#21478;一方面由于家族式中小企业受家族的绝对控制,决策的专断?#38498;投?#35009;性较强,失误率?#27493;?#22823;,导致企业发展到一定阶段就缺少动力,难以继续发展。 二、家族式中小企业融资过程中存在的主要问题 一家族式中小企业产权结构及治理结构不合理 我国家族式中小企业产权结构普遍呈现出单一性、封闭性特征。据统计,家族企业创始人投资占企业总股本的75,其控股比例也高达70,而创始人的家族人员持股比例亦占到企业总股本的10,两者在家族企业的控股比例达80,对企业具有绝对控制权。这种单一和封闭的产权结构使许多家族式中小企业一般不注重外部融资,企业发展?#24335;?#20173;依靠自身积累和家族内部融资取得,这就限制了企业的扩张。 二家族式中小企业管理模式落后 目前,很多家族式中小企业的高管人员都来自家族内部,而且由于家族对企业的绝对控制权,很多企业业主在决策时独断专横,这样会给企业带来极大的经营风险,给企业带来不稳定性,这无疑加大了?#24335;?#30340;提供风险。同?#20445;?#22312;内部利润分配中,没有建立可起?#20013;?#21457;展理念,经常只考虑到短期利益,对企业利润分光吃净,很少从企业发展的角度考虑用自留?#24335;?#26469;补充经营?#24335;?#30340;不足,自身积累意识淡薄。 三家族式中小企业财务制度不健全 椐调查,我国家族式中小企业50以上财务制度不健全,许多家族式中小企业的经营管理者缺乏专业的财务管理知识,对重大的财务决策缺少合理合法的分析制定,甚至准?#20184;?#22871;帐来应付监管部门的检查。由于大部分投资者给企业贷款主要考虑的是投资回报率,而分析投资回报?#25163;?#35201;靠查看企业的财务报表,由于企业财务制度?#27605;藎?#24456;难提供?#26082;?#20250;计信息资料,投资者也无法摸清企业的真实面目,自然不会给企业贷款。 三、解决我国家族式中小企业融资难的途径 一淡化家族制色彩,引入多元化投资主体 首先要明晰产权,根据?#27605;自?#21017;、效?#35797;?#21017;、公平原则理顺家族成员产权关系,明确企业的性质,界定企业产权,改革产权制度。在明晰内部产权的基础上向公众化迈进,实现产权多元化,通过吸收社会资本,将家族股权由完全拥有转变成控股股权,将出资人资本、人力资本和社会资?#38236;?#21516;于股权进行分配,增加透明度和社会信任度。 二改革管理模式,促进制度创新 我国很多的家族式中小企业在用人方面任人唯亲、任人唯近。这种管理模式不利于家族式中小企业引进优秀的管理人才,导致家族式中小企业经营决策缺乏合理性,加大了家族式中小企业的经营风险,?#26723;?#20102;家族式中小企业的信用水平,导致银行和投资者不愿向其贷款和投资。鉴于此,家族式中小企业应摈弃家族式管理,引入职业经理人制度,按照现代企业制度的要求实行公司制改造,引入优秀的管理人才,提高经营效率,?#26723;?#32463;营风险。这样才能提高信用水平,增强融资能力。目前我国很多发展迅速的家族企业采用家族以外的人员作为决策主管,如国美?#21462;?三规范企业财务制度,提高财务管理水平 根据国家的有关规定,建立健全企业的财务、会计制度,不做假帐,建立完善的财务报表体系,提高企业财务状况的透明度和财务报表的可信度。具体包括1、筹集?#24335;?#21644;有效使用?#24335;穡?#30417;?#38454;式?#27491;常运行,维护?#24335;?#23433;全,提高公司经济效益。2、建立健全财务管理制度,认真做好财务收支的计划、控制、核算、分析和考核工作。3、加强财务核算的管理,以提高会计资讯的及时?#38498;妥既?#24615;。 总之,要真正有效地解决家族式中小企业融资难的问题,需要经过企业、金融机构的共同努力,创建一个家族式中小企业融资渠道多样化、社会信用完善的社会经济环?#24120;?#20026;家族式中小企业的发展提供一个宽松的融资环?#22330;? 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.

注意事项

本文(家族式中小企业融资存在的问题及对策——外文翻译-其他专业.doc)为本站会员(道客巴巴)主动上传,文库吧仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对上载内容本身不做任何修改或编辑。 若此文所含内容侵犯了您的版权或隐私,请立即通知文库吧(发送邮件至[email protected]或直接QQ联系客服),我们立即给予?#22659;?

温馨提示:如果因为网速或其他原因下载失败请重新下载,重复下载不扣分。




关于我们 - 网站声明 - 网?#38236;?#22270; - 资源地图 - 友情链接 - 网?#31350;?#26381;点击这里,给文库吧发消息,QQ:1548881058 - 联系我们

[email protected] 2015-2021 wenkub网站版权所有
经营许可证编号:鄂ICP备17016276 

收起
展开
北京pk10双面盘预测
<acronym id="6i0ao"><small id="6i0ao"></small></acronym>
<acronym id="6i0ao"><center id="6i0ao"></center></acronym>
<acronym id="6i0ao"><small id="6i0ao"></small></acronym>
<acronym id="6i0ao"><center id="6i0ao"></center></acronym>