治理企业财务报表失真 优化中小企业融资环境的思考

我国中小企业融资难已经成为制约中小企业发展的最大的瓶颈。中小企业融资难,其中主要原因之一是中小企业普遍存在财务报表失真,导致商业银行"惧贷"。本文在分析中小企业财务报表失真,给商业银行中小企业贷款业务所带来影响的基础上,针对中小企业财务报表失真成因,提出治理企业财务报表失真,优化中小企业融资环境的思路。

Thinking on Managing Corporate Financial Statements Distortion and Optimizing Financing Environment of Small and Medium Enterprises

The financing problem has become the biggest bottleneck in the development of small and mediumsized enterprises. One of the main reason is small and medium-sized enterprises widespread financial statements distortion as leading to commercial banks credit crunch. Based on the analysis of the impact on commercial bank loans to small and medium sized enterprises of small and medium-sized enterprise financial statements distortion, put forward the governance way of managing corporate financial statements distortion and optimizing the environment for SME financing.