信誉链:中小企业融资的关联策略  

Reputation Chain:Medium-sized and Small Enterprises' Relational Strategy of Ability to Circulate Funds

作　　者：罗正英[1] 张雪芬[1] 陶凌云[1] 仇国阳[1] 

机构地区：[1]苏州大学商学院苏州大学科研处,215021

出　　处：《会计研究》2003年第7期50-52,共3页Accounting Research

摘　　要：通过对信贷配给的微观分析 ,表明中小企业财务信息不健全导致的信贷市场信息不完全 ,是制约中小企业融资能力的直接原因。运用关联策略架构大企业与中小企业信誉链 ,调整其财务信息结构 ,建立“大企业监督式财务制度” 。By slightly analysing the credit ration,we can see that the incomplete credit market information resulting from the imperfect financial information of medium-sized and small enterprises is the direct cause for restricting these enterprises'ability to circulate funds.The important method to free these medium-sized and small enterprises from the difficulty of circulating funds is that these enterprises should adjust their financial information structures,establish'the financial system of big enterprise supervision'and improve enterprises governance,using relational strategy to form the reputation chain between big enterprises and medium-sized and small enterprises.

关 键 词：信誉链 中小企业 融资 关联策略 财务信息结构 企业治理结构 

分 类 号：F276.3[经济管理—企业管理] F832.5[经济管理—国民经济]