文档介绍：毕业论文
我国中小企业在国际贸易中
融资问题的分析
系别
专业班

姓名
评分
导师(签名)
20** 年 4月 15 日
华中科技大学武昌分校
摘要
自1978年改革开放发展至今,中国的民营企业得到了飞速的发展,不管是从企业的数量还是规模都达到了历史新高。据中国工商总局数据统计,截止到2009年底,中国的民营企业数量已经达到了历史新高,%,%,中小企业是社会就业的主力军,吸纳了75%的城镇就业人口,75%以上的农村转移出来的劳动力,毫不夸张的说,中小企业占了国民经济的半壁江山,在我国经济社会发展中的地位和作用越来越重要。
1997年是中国宏观经济从总体上的“短缺”到“有效需求不足”的一个分水岭。有效需求不足或总供给过剩意味着市场竞争比以往任何时候都激烈、残酷。与此同时,2008年8月美国爆发的金融危机,迅速波及到我国周边国家和地区,使我国产品的对外出口受到严重的影响,中小制造企业经营者越来越感觉到,现在的市场越来越难做了。总之,在宏观经济退潮的背景下,中国中小制造企业遇到了前所未有的挑战。一些民营企业失败了,更多的民营企业提出“二次创业”的口号,并对自身的经营方式和体制开始进行深入的反思,中小制造民营企业进人了一个理性、反思、学习的年代。这一时期民营企业的成长特点可以概括为:“集中”破产,普遍陷
入“二次创业”的困境之中。
关键词: 出口退税政策外贸企业影响对策
ABSTRACT
Since 1985 our country carried out the export tax rebate policy , this policy has paid an important role in promoting the development of foreign trade enterprises in healthy way,along with the development of our country's socialism market economy, the shortage of original tax rebate policy became obviously, therefore in order to cope with the big pressure on surplus in the international trade and decrease the number of anti-dumping cases for foreign trade enterprises, meantime help relieving the increasing pressure on the financial deficit and the increase in value of RMB, the government adjusted the tax rebate policy again in July 1st 2007.
Firstly this paper introduces the definition of the export tax rebate policy. Secondly, it analyzes the adjusting background of export tax rebate policy and expatiates the new contents of it. Thirdly it expounds its influences on our foreign trade enterprises including the positive effects and the negative ones. At last, the paper advices some countermeasures for foreign panies to cope with the adjustment of the export tax rebate policy, such as decreasing the cost of the exporting products of enterprises, strengthening the internal administration of enterprises, speeding up the adjustment of industrial structure and enlarging the market both home and aboard and so on.
Keywords: Exp