Keywords: small and medium-sized enterprises; Development; WTO; measure
At present, there are more than100000 small and medium-sized enterprises registered for industry and commerce in China, accounting for 99% of the total number of enterprises in China. By the end of 2000, 60% of the national industrial output value and 40% of the profits and taxes will come from small and medium-sized enterprises; The development of small and medium-sized enterprises has also solved the employment problem of 75% workers in the country; About 60% of China's total export value of about $654.38+050 billion comes from SMEs. It can be seen that small and medium-sized enterprises have played a decisive role in China's economic growth and social development, and have an irreplaceable strategic position for large enterprises. However, due to various reasons, China's small and medium-sized enterprises are facing a series of difficulties and challenges in their sustainable development. This paper tries to analyze it from both internal and external angles, and puts forward some countermeasures and measures to promote the small and medium-sized enterprises in China to get out of difficulties and develop healthily.
First, the difficulties and challenges faced by the development of small and medium-sized enterprises in China
At the present stage in China, small and medium-sized enterprises are still a weak economy. Due to the external environment, enterprise scale and technology, small and medium-sized enterprises face some insurmountable obstacles in market competition, which leads to the development of enterprises in trouble. The outstanding problems are: (1) low management level, single product structure and low technology content; (2) blindness in production, low degree of socialization and specialization; (3) The labor force is intensive, and the high-level human resources are seriously lost; (4) Serious shortage of funds, backward technology, outdated equipment and so on. In addition, compared with large enterprises, China has not paid enough attention to the development of small and medium-sized enterprises, and the legal guarantee system and social service system that support the development of small and medium-sized enterprises and provide them with all-round services have not yet been established, which also objectively hinders the healthy development of small and medium-sized enterprises.
China's entry into WTO brings opportunities for the development of small and medium-sized enterprises, but it also faces new challenges: after China's entry into WTO, the "rules of the game" of the market tend to be transparent, and the original localization advantages of small and medium-sized enterprises in China will disappear. The entry threshold of foreign-funded enterprises will be lowered, and their non-operating risks will be reduced, which will lead to fierce competition with domestic small and medium-sized enterprises. Due to the aging equipment, low technical quality and operating mechanism problems, the financing problem of traditional state-owned and collective small and medium-sized enterprises will become more prominent and the difficulty of enterprise restructuring will increase; High-tech small and medium-sized enterprises will face a serious impact similar to foreign capital-intensive and technology-intensive enterprises.
Second, measures to promote the development of small and medium-sized enterprises in China
1. Measures that small and medium-sized enterprises should take.
(1) Small and medium-sized enterprises must improve their own quality. Compared with large enterprises, small and medium-sized enterprises, especially state-owned small and medium-sized enterprises, generally have problems such as backward technology and equipment, low quality of employees, lack of talents and poor product quality. Therefore, small and medium-sized enterprises can improve the cultural knowledge and scientific knowledge of enterprise personnel through education and training, so as to improve the management ability of managers, improve the technical proficiency of employees and accelerate the improvement of enterprise labor productivity; Through technological innovation, we can change the status quo of backward technology and equipment, enhance the ability of enterprises to develop new products, and skillfully control the market.
(2) Accelerate the establishment of a development mechanism in line with the market economy. In order to participate in the competition of market economy, enterprises must first establish a development mechanism that conforms to the market economy. According to the characteristics of small and medium-sized enterprises in China, enterprise reorganization can take many forms, such as reorganization, association, merger, leasing, contracting operation, joint-stock cooperation, sale and so on. All small and medium-sized enterprises should proceed from the reality and their own conditions, choose the appropriate enterprise development mechanism, clarify their own development direction and goals, formulate flexible production and operation mechanisms, and promote enterprise development.
(3) Cultivate management innovation ability. One of the internal problems of small and medium-sized enterprises is the lack of management and organization ability, which is in a state of chaotic production management and disorderly organization and operation. There is no market research and strict cost accounting before delivery; There is no production control and marketing strategy in production; There is no after-sales service after delivery and so on. Management innovation should include personnel management, marketing management, organizational management and risk management. Through these innovations, enterprises can improve management transparency, improve democratic management channels, and create a working environment that gives full play to the potential of employees and mobilizes individual enthusiasm and creativity; It can also adjust the management mode and management means of enterprises in time according to the changes of the market, effectively resist market risks and enhance the market competitiveness of enterprises.
(4) Improve the internal accounting system. At present, a considerable number of small and medium-sized enterprises have not established a complete accounting system due to objective and human factors. Although some of these enterprises have good production and operation performance, it is difficult for banks to understand their financial situation and business development prospects because they cannot provide sound financial statements and loan fund operation analysis when applying for credit, which increases the loan risk, so it is difficult to obtain credit support from banks. In view of this situation, small and medium-sized enterprises should strengthen the training of accounting personnel, establish and improve accounting books and improve accounting systems. For small-scale enterprises that do not have the conditions to set up full-time accounting personnel, accounting personnel from tax consulting companies, accounting firms and other intermediaries should be invited to establish accounts.
(5) Formulate minority business strategies that meet their own conditions. Generally speaking, small and medium-sized enterprises in China are all under local jurisdiction. Due to the prevalence of local protectionism, small and medium-sized enterprises have the problems of low-level repeated construction and repeated investment. In many industries, the supply of products exceeds demand, resulting in a "structural" surplus. In order to compete for the market, small and medium-sized enterprises producing the same product compete to lower the price, and even cut corners and shoddy goods, which seriously undermines the market competition order. In addition, repeated construction makes the industrial relevance of small and medium-sized enterprises low, "small but complete" enterprises abound, and there is a lack of socialized and professional division of labor and cooperation between enterprises, and there is no cooperation system with large enterprises. Therefore, facing the economic advantages of large enterprises, they are weak and difficult to survive. To change this situation, small and medium-sized enterprises should choose "niche" strategy. "Niche" strategy was put forward by American management scientist peter drucker, which means that enterprises should monopolize a small regional market, protect themselves from competition and challenges, give play to their unique expertise on the edge of large enterprises, and strive to stand out in some special products and technologies. There are many niche strategies, such as natural niche, complementary niche and service niche. For example, enterprises can choose to produce some small batches of special products, or form a complementary relationship with the production of large enterprises, or even provide special after-sales service, or they can divide relatively safe business areas in an indifferent market.
2. Measures that the government should take.
(1) Formulate and improve relevant policies to promote the development of small and medium-sized enterprises. Under the condition of market economy, the macro-control of small and medium-sized enterprises is not intervention, but mainly through the formulation of special preferential policies to help small and medium-sized enterprises get out of the predicament and foster their development. The main related policies include the following aspects: ① Industrial policy. National industrial policies should include special policies and measures to encourage and guide small and medium-sized enterprises to engage in industries urgently needed by the country, so as to promote small and medium-sized enterprises to optimize their industrial structure and realize rational distribution. In particular, it is necessary to focus on supporting small and medium-sized enterprises that start businesses in science and technology, absorb labor and provide community services, and establish a good mechanism for small and medium-sized enterprises to enter and exit the market; We should adhere to the development direction of "small but specialized, small but specialized, small but refined, small but new", and use comprehensive industrial policies and market orientation to promote the formation of enterprise clusters, industrial clusters and regional clusters for small and medium-sized enterprises, so as to quickly produce the effect of agglomeration and development of small and medium-sized enterprises. ② Tax policy. Compared with large enterprises, small and medium-sized enterprises have weak strength and low productivity. In order to improve their production and operation ability, give full play to their scientific and technological innovation ability and solve the social employment problem, the government should give appropriate preferential policies in finance and taxation. Specifically, the following measures can be taken: cancel the preferential tax policies formulated according to the nature of ownership and economic nature, adhere to the preferential tax policies for agriculture, basic industries, high-tech industries and other industries that need state support in accordance with national industrial policies, and provide a fair competition tax policy environment for enterprises of various economic natures. Cancel the taxable sales standard of general taxpayers of value-added tax. Enterprises, regardless of size, should enjoy the treatment of general taxpayers as long as they have a fixed place, a sound financial system, abide by the management rules and regulations of special invoices for value-added tax, and have no tax evasion; Individual proprietorship and partnership small and medium-sized enterprises are allowed to choose between enterprise income tax and individual income tax, and the phenomenon of double taxation of private small and medium-sized enterprise owners is eliminated. ③ Policies to promote technological innovation. Whether small enterprises can be in an invincible position in the market competition depends on whether they can obtain lasting competitive advantage through the optimal combination of enterprise resources. In order to gain this advantage, small enterprises must carry out technological innovation. As the main body of technological innovation, small enterprises must be aware of the possibility and necessity of technological innovation, be willing to take risks and get the funds needed for technological innovation. Therefore, the government can give policy support, such as allowing small enterprises to include technology development fees into management fees according to the actual amount in the process of introducing, transforming and producing technological achievements, without proportional restrictions. Those who meet the conditions and regulations for promoting the transformation of high-tech achievements can enjoy preferential policies for enterprise income tax. When establishing a diversified investment enterprise, creative human capital (management ability, technological achievements) and other elements can be used as crop capital to participate in the investment, and the restrictions on the proportion of intangible assets investment should be appropriately relaxed.
(2) Create financing support for the development of small and medium-sized enterprises. At present, the biggest factor that restricts the development of small and medium-sized enterprises is the difficulty of financing and loan. Generally speaking, the credit policy of state-owned commercial banks is to ensure the needs of large enterprises first, and only when there is spare capacity can they properly take care of small and medium-sized enterprises. Due to the shortage of food, the source of loans for small and medium-sized enterprises is very unstable, and it is difficult for production and operation to adapt to market changes in time. According to the survey, it is difficult for some high-tech small and medium-sized enterprises to obtain bank loans even if the market prospects are good and the benefits are high. To this end, the government can take the following measures: ① Establish policy-oriented financial institutions to provide financing services for small enterprises. We can learn from foreign practices, allocate funds from the central government, or jointly invest by the central and local governments to set up policy banks for small and medium-sized enterprises, or entrust existing commercial banks to handle policy financing business for small enterprises. Such financial institutions do not aim at making profits, but implement policies to support the development of small enterprises and ensure the special use of loans, which truly reflects the purpose of supporting the development of small enterprises. ② Set up SME loan guarantee institutions to provide paid services for SMEs. For example, set up a credit guarantee fund for small and medium-sized enterprises, or set up a special management institution for small and medium-sized enterprises to provide guarantees for loans from financial institutions. ③ Develop direct financing channels for SMEs. The United States, Singapore and Taiwan Province Province of China all have second-board markets, and their listing conditions are lower than those of the main board market, which is conducive to the listing and financing of small and medium-sized enterprises and high-tech enterprises. China can also set up the second board market and local counter market with lower transaction costs and looser access standards on the Shanghai and Shenzhen stock exchanges to provide direct financing and property rights trading places for small and medium-sized enterprises.
(3) Establish a socialized service system for small and medium-sized enterprises. The development of socialized service system is the inevitable product of the development of modern market economy, which can complete the functions of information communication and contact between government and enterprises, enterprises and consumers, and daily supervision of enterprise behavior. China's economy is in a transitional period, and a sound socialized service system is particularly important for small and medium-sized enterprises that are at a disadvantage in market competition. Specifically, service organizations such as SME Federation, enterprise service center and enterprise network service center can be established. On the one hand, these service agencies provide SMEs with information on market, technology, export, talents and cooperation; on the other hand, they provide SMEs with financial management, investment, engineering design, accounting and tax agency, advertising and other consulting and services, and are responsible for the guidance, coordination and policy formulation of the development of SMEs.
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