金融危机下中小企业财务关系成本研究

金融危机下，成本上升，融资渠道不畅，不少中小企业被迫停工或半停工，生存和发展陷入困境。财务关系成本涉及企业与财务关系相对方之间发生的各项成本，遍及企业经营理财的各个方面。科学认识和管控财务关系成本对提高金融危机下的中小企业的生存和发展能力意义重大。从中小企业自身和国家两个视角探讨了多对财务关系成本，提出了金融危机下应持有的认识和应对策略。

Study on Financial Relationship Cost in Small and Medium-sized Enterprise Under the Influence of the International Financial Crisis

With rising costs,stagnant financing channel caused by the financial crisis,many SMEs （small and medium sized enterprises）are shut down or half-suspended,trapped in bottleneck of survival and further de- velopment. Financial relationship cost involves costs generated between the opposite parties in enterprise and financial relationship and it immerses in nearly every aspect of corporate operation and wealth management. As a result,it is of great significance to understand and control over financial relationship costs in a scien- tific way and help SMEs enhance the ability of surviving and developing in the crisis. From the perspectives of both individual corporations and the nation,the article points out that we should have correct understand- ing and adopt proper strategies combating against the crisis.