小微企业是我国自改革开放以来确立中国特色社会主义市场经济之后经济 运行发展的重要基础，是国家为实现创业富民这一崇高使命与理想的重要渠道和 主要方式，在解决大众就业、增加全民收入、改善民生质量、增强稳定环境、突 出税收贡献、巩固市场经济等方面具有不可替代的重要效用。改革开放以来，小 微企业抓住窗口机遇期，取得了快速发展，在国民经济和社会发展中的地位和作 用日益突出。截至2018年底，在我国国内小微企业产成品和服务价值在国民生 产总值中的占比超过60%，纳税占比约为50%，然而，小微企业在金融机构贷 款余额占比仅为37.8%。本文结合当下普惠金融政策的推广及发展现状，就如何 完善金融系统支持，提升金融扶持小微企业效率，帮助小微企业获取融资，实现 普惠金融提出可行性建议。 本文的主要研究工作有以下几方面： 1.分析小微企业的发展现状及融资困境。2014年以来，小微企业整体经营指 数呈下降的趋势，经营特点逐步凸显：规模小、经营管理不规范、抵抗风险能力 差、敏感脆弱但生命力顽强等。融资方面，小微企业仍是以传统金融行业为主要 融资渠道，且由于信息不对称导致逆向选择，小微企业平均融资成本较高，融资 难融资贵依然是大部分小微企业面临的主要金融困境。 2.分析普惠金融政策对小微企业融资的影响。虽然普惠金融政策执行和推广 对于小微企业获得更丰富的信贷资源有很大的促进作用，促使产生了更多样化的 融资渠道、更创新的融资模式，但是在普惠金融政策执行过程中，同时产生了很 多新的问题，使普惠金融业务偏离了本源。而这些问题的产生与监管缺失和普惠 政策推行引导不到位有着密切联系。 3.讨论如何促进普惠金融的可持续性发展，提升小微企业获得融资有效性。 针对普惠金融政策下小微企业融资问题提出改进措施，主要从三个方面：完善小 微企业融资服务体系、改善普惠金融业务发展措施、健全法律及监管体系展开分 析，希望通过以上措施的提升真正激发普惠金融业务发展的原生动力，产生可持 续发展的效应。 综上所述，本文主要围绕普惠金融政策下小微企业融资问题展开分析。通过 河南财经政法大学硕士学位论文 II 分析现状，找出原因，提出改进措施的方式，最终希望通过参考国内外经验，将 理论与实践相结合，切实推进普惠金融政策的落地，使金融资源做到普惠于民， 普惠于小微企业。 关键词：小微企业；普惠金融；商业银行； 河南财经政法大学硕士学位论文 III Abstract It is the significant foundation of China's economic development that the small and micro enterprises are, playing the important role in expanding employment, increasing income, improving people's livelihood, enhancing stability, tax contribution and market economy. Since the Reform and Opening-up, the small and micro enterprises have seized the window of opportunity and achieved rapid development, becoming increasingly prominent status in the national economy and social development. By the end of 2018, the value of products and services of the small and micro enterprises accounted for more than 60% of GDP, and the tax payment accounted for more than 50%. However, there is a huge gap between the credit support of the small and micro enterprises and its contribution to the national economy, which is only 37.8% that the proportion of the small and micro enterprises in the loan balance of financial institutions is. Based on the current situation of the financial inclusion policy, the paper puts forward some feasible suggestions on how to improve the support of financial system, enhance the efficiency of financial support for the small and micro enterprises, help the small and micro enterprises to obtain financing and realize the financial inclusion. The main research of this paper includes the following aspects. 1.It is analyzed the development status and financing predicament of the small and micro enterprises. Since 2014, the overall operating index of the small and micro enterprises has been shown the downward trend and the characteristics of operating have gradually become prominent----the small scale, the irregular operation and management, the poor ability to resist risks, the fragile sensitivity and the tenacious vitality etc. In terms of the financing, the small and micro enterprises still rely on the traditional financial industry as the main financing and the average financing costs of the small and micro enterprises are so high that most of them have to face the fact of the financing difficulty and high costs because of the adverse selection caused by information asymmetry. 2.It is analyzed the impact of the financial inclusion on the financing of the small 河南财经政法大学硕士学位论文 IV and micro enterprises. Although the implementation and promotion of the inclusive financial policy has played a great role in promoting the small and micro enterprises to obtain more abundant credit resources, which has led to more diversified financing channels and more innovative financing modes, an increasing amount of problems have emerged in the implementation process of the inclusive financial policy, which makes the inclusive financial business deviate from its origin.The emerged problems are closely related to the lack of supervision and guidance of the inclusive policy. 3.It is made some suggestions on how to promote the sustainable development of the inclusive finance and improve the availability of the financing for the small and micro enterprises, mainly from three aspects: improving the financing service system for the small and micro enterprises, improving the incentive measures for the development of the financial inclusion and improving the legal and regulatory system. In conclusion, the paper mainly analyzes the the financing problems of the small and micro enterprises under the inclusive financial policy. According to analyzing the current situation of the the inclusive finance, finding out the reasons about the inclusive financial problems and proposing the ways of improvement measures, we will effectively promote the implementation of the inclusive financial policy, so that financial resources can be beneficial to the people and small and micro enterprises, by referring to domestic and foreign experience and integrating theory with practice. Key words: Small and Micro Enterprises; Inclusive Finance; Commercial Bank 河南财经政法大学硕士学位论文 V 目 录 摘要 .............................................................................................................................. I ABSTRACT .................................................................................................................. III 1绪论 .............................................................................................................................. 1 1.1论文的研究背景和意义 ........................................................................................... 1 1.1.1研究的背景 ............................................................................................................ 1 1.1.2研究的意义 ............................................................................................................ 2 1.2国内外研究综述 ....................................................................................................... 2 1.2.1国外研究现状 ........................................................................................................ 2 1.2.2国内研究现状 ........................................................................................................ 4 1.3论文的研究方法 ....................................................................................................... 5 1.4论文的重点和难点 ................................................................................................... 5 2小微企业的发展现状 .................................................................................................. 7 2.1小微企业的定义及发展历史 ................................................................................... 7 2.1.1小微企业的定义及划分标准 ................................................................................ 7 2.2小微企业的现状 ....................................................................................................... 8 2.2.1小微企业的发展现状 ............................................................................................ 8 2.2.2小微企业的融资现状 ........................................................................................