本科生毕业论文
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专业财务管理（财务管理方向）
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所在学院管理学院
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中小企业融资难相关问题分析
一、中小企业融资难现状
改革开放30 年来，我国的中小企业得到了迅速的发展，占企业总数99％的中小企业对我们国家GDP 贡献超过了60％，税收超过了50％，提供了70％的进出口贸易和80％的城镇就业岗位。中小企业同样是我们国家自主创新的一个重要力量，66％的发明专利，82％的新产品开发都来自于中小企业，中小企业已经成为繁荣经济、扩大就业、调整结构、推动创新和形成新的产业的重要的力量。
自0 8 年国际金融危机爆发以来, 我国实施了积极的财政政策和宽松的货币政策, 但广大中小企业至今没有从积极的财政政策和适度宽松的货币政策当中
直接受益,例如08 年全国新增小企业贷款只有225 亿，比上年只增长了1.4％，可是全国的贷款增加了14.9％，09 年头三个月全国的信贷规模总量增加了4 .8万亿，其中给中小企业贷款增加的额度只占不到5％。目前融资难、贷款难已经成为制约中小企业发展的瓶颈, 中小企业生产经营面临着严峻困难，据国家统计局和工信部统计到08 年底，全国中小企业中歇业停产或者倒闭的大约占7 .5％，城镇就业更加困难，这个状况不仅影响我国经济的复苏，而且直接影响保增长、保民生、保稳定的发展目标。从这个意义上说，国际金融危机冲击下的我国经济能否真正的走出低谷，关键是广大中小企业的活力能否得到完全恢复。
二、中小企业融资难原因分析
中小企业融资难、贷款难应该说也是一个世界性的难题，从我国看，既有体制机制问题，也有中小企业自身的问题，主要有三个方面的原因：第一个，中小企业自身的问题, 中小企业一般规模小，实力弱，它的信誉不是太高。中小企业普遍诚信意识薄弱，类似的一家企业几套报表的现象屡见不鲜，可能在税务这边报表难看一些, 少交点税，在银行这边可能表好看一些，多贷点款，这样信息是否真实可靠就成了问题。而这种做法对企业反而是很不利的，对中小企业的发展是不健康的，我们试想一下，如果几个部门把这些表全拿在一起，那首先这个企业是不诚信的，他就没有立足之地了。我们的制造型和外向型中小企业在人才、技术、资金、市场环境等方面面对着金融危机，存在着巨大的发展压力，它的根本原因是企业的科技含量不够高，创新的能力比较弱，进入市场的门槛比较低，市场竞争的激烈也增加, 这些都不利于中小企业的发展壮大。第二个，从银行方
面来看，对于中小企业的贷款条件更加严格，因为我们的银行大部分是商业银行，它也考虑自身的风险，自身的利润。到2008 年末，小企业不良贷款率是11.6%，高于整个银行业七八个百分点, 像国有的大企业，一旦出了问题，国家还会来并购重组，解决一些贷款难的问题，但是这些中小型的企业，特别小企业，一旦产生问题破产的话，就没人管，所以银行的贷款质量就没有办法得到保证，因此在这样的经营体制下，银行为降低风险，必然会要求中小企业在提供了足够的抵押物后才敢放款。另外银行从运营成本考虑，做中小企业贷款将付出更多的人力物力，因此也不愿意向中小企业发放贷款。一个银行经营的成本，有一半左右是劳动力成本，做中小企业特别是做小企业的劳动力成本非常高，无论是五百万还是五千万，是五个亿还是五十个亿的一笔贷款，它的工作量是相同的，但是它所产生的效益是成百倍的不同。第三个，中小企业融资渠道太窄，中小企业在资本市场上直接融资的途径有证券市场、包括中小板和创业板；还有私募股权基金、产业投资基金、创业投资基金、风险投资基金，以及债券市场等等。而自从2008 年9 月25 日，中小板市场华昌化工发行之后，证监会便关闭了IPO 大门，近日才重启新股发行。而创业板也是“十年磨一剑”，到现在才呼之欲出。尽管符合创业板上市条件的中小企业不少，但真正能够上市融资，对于很多企业来说，仍然是一种奢望。在海外，中小企业成长过程中的融资不仅仅依靠银行的贷款，很多时候是获得风险投资或者创投的帮助，然而我国的中小企业在成长中，基本无法获得这样的融资。深圳拥有3000 家创投公司，注册资金达6000 亿，但没有公司愿意投资给创业初期的企业。这些公司更多的时候只是看中比较成熟、能上创业板和证券市场的企业。
三、中小企业融资难解决之道
( 一) 从政府角度而言
1、政府应该放松管制，降低市场准入壁垒，让更多的小银行，以服务中小企业为战略定位的那些小银行能够蓬蓬勃勃的发展起来。现在我国有大概一百多家村镇银行，村镇银行的成立对改善县经济投资的瓶颈，包括改善中小企业和支持三农发展将会起到非常重要的作用。对现有五大国有银行, 应鼓励其大力发展自己有利于小企业融资的专门机构，放松其下设分支机构的审批环节，鼓励它们在地、县，甚至乡，来提供更接近、更方便的金融服务。
2 、政府应该帮助银行建立一个信用体系，进一步降低他们的信息成本，在我国，央行从1998 年起就开始启动了企业征信体系建设，由专门机构采集、保存、整理、分析、使用企业的信用信息，以防范信用风险，保持金融市场稳定。
2006 年开始，央行又着手建立中小企业信用体系，希望把征信体系覆盖到那些和金融机构没有信贷关系的中小企业。当然，信用体系也不是只靠政府，现在有一些网络公司，比如阿里巴巴在尝试用网上交易的信息变成中小企业的信用指标，这个信用指标如果出来了以后，可以进一步降低银行的信息成本。
3 、政府应该多方面的对银行进行风险补偿, 目前各地出台的利益补偿机制和风险补偿基金政策，仅仅是解决中小企业融资难的一种办法，并不能从根本上解决。例如到去年末为止，福建省小企业贷款的不良贷款率是6.71%，而整个银行业，平均的水平是百分之二点一几，而风险补偿金，只是给0.8 个百分点，只解决一小部分。因此需要多方面的对银行进行风险补偿。例如凡是给中小企业贷款的，那么就根据银行的贷款量，减少它的税收，减少营业税、所得税; 国家可以帮助企业贴息，提高银行风险收益; 如果贷款形成损失，政府用风险补偿基金把它补起来，这就使大企业的贷款和中小企业的贷款能够达到比较收益率是基本平衡的。
4 、政府应该积极推进多层次资本市场体系建设, 以更好的满足包括中小企业在内的各类企业的融资需求。中小企业类型不一，所处的发展阶段不尽相同，决定了中小企业的融资需求也不一样。因此中小企业群体的差异化决定了企业融资需求的多元化，那么满足中小企业融资需求也需要形式多样的资金提供方式，比如银行贷款、债券融资、股权融资等等。我国2 0 0 4 年深圳交易所创立中小板,通过推动资本、科技、管理等要素有效的结合，中小板既培育了一批优质企业，也为促进产业结构的升级发挥了积极的作用。
09 年10 月，创业板正式启动。创办板推出将为自主创新的企业提供有效的监管机制，推动一批中小企业迈上新的发展台阶。但对于更多中小企业而言还达不到上市的条件，解决这类企业股权融资、股份流转需要一个有效的场外市场。在2006 年开始，我国启动了非上市股份公司进入证券公司挂牌交易的试点工作。此外政府应大力推动债券市场的发展，为中小企业债券融资提供更多的便利，在发达市场国家，债券融资是企业主要的融资方式，以美国为例，2008 年，美国的公司债券发行额是同期股票发行额的5倍，与美国、欧洲等国家和地区相比，我国债券市场还有很大拓展的空间。
( 二) 从银行角度而言
如果依靠我国银行业的现有金融产品和对中小企业贷款的相关规定，要想解决中小企业融资难问题是不可能的，我们改变不了中小企业的现状，那么我们就改变我们银行的信贷方式，金融创新迫在眉睫。目前银行业正在通过组织架构创新，风险管理技术创新，担保抵押创新，和产品创新等多种途径改变中小企业融
资难的现状。
1、担保抵押创新。抵押品不足是中小企业最大软肋, 他们不可能买一堆房子然后准备做担保，这是不现实的，对于高新企业而言核心的资产应该是他们的知识产权，专利权和一个在技术、在市场上创新的团队，是最重要的资产，可以使他们每年高速增长，但是资金就像血液一样支撑其发展，这几块都需要资金，而抵押物不足，银行不给放贷。目前全国很多省份的中小银行都开展了面向中小企业的金融创新实验，如江苏农信社广泛推广仓单质押，通过库存产品作为抵押取得贷款；天津滨海农村商业银行积极开展企业股权质押贷款; 北京银行新近推出知识产权作为质押从银行获得贷款。
2、信用评级创新。大银行做业务的时候，通常看资产负债表、损益表、现金流量表，中小企业有的连这三表都没有，银行信息成本很高，导致惜贷, 浙江泰隆商业银行进行创新, 他们就看水表、电表、海关报关表，大量降低成本，使得小额贷款还能够有钱可赚。又如深圳发展银行, 他们通过关注企业交易对手的信用，关注企业的真实性，选择了一种新的对企业的信用评级方式。在对企业的信用评级方法里边，对企业自身的信用评级权重只有15％，更加关注交易对手和交易的真实性。大部分企业都是在贸易链中，在供应链中生存的，它一定有上游的原材料供应和下游的产品或者是半成品的服务或者是运输或者是物流的管理，那么在这个过程当都能够检索到企业的信用记录，用这些东西就可以比较容易的选择到好的重信用的有真实贸易背景的这些企业，向其提供足够好的服务，调动各种各样的金融工具，在企业发展的过程中，深发展也创造了利润。
3、业务流程创新。我国商业银行大都是官办的银行，习惯在房子里坐等客户，一笔贷款要审批一个月、三个月，这样一种管理、这样一种审批效果是不可能适应中小企业金融服务，也不可能来改善中小企业的融资困难。银行一方面要降低门槛，另一方面必须简化程序、减少环节，建立高效的审批机制, 这样才能适应小企业对信贷资金短、平、快的要求。中国银行四月底推出了信贷工厂。就是把银行当作工厂，中小企业是原材料，进入流水线后经过营销、销售、业务申报、审批、支用、客户维护和贷后管理，获得贷款。而银行也不是一个人从头到尾完成所有环节，而是派出7组工人，每人把住流水线上的一个环节，批量生产。通过这样的方式简化审批的流程。通过这种流程安排使其对于中小企业信贷审批的周期从过去2、3 个月，缩短到现在的3、5 天。
4、加强人员培训。在机制建设以后就要有一批人能够做这件事情，而且把它做得很好，这就要加强员工的培训，进一步加强对中小企业、微小企业贷款以及高新技术的中小企业的贷款工作的培训和交流的力度，加大整个产品应变研发的力度，用新的激励约束的办法来培养一支专业的队伍和新的服务文化。
(三) 从企业角度而言
1、企业应加强管理、提高素质。要正确认识当前形势，正视风险，树立靠管理求效益、谋发展的观念, 要更加注重技术改造、科技创新，注重新产品研发、质量改进和品牌建设，不断拓展新产品，提高产品附加值，以内在质量的提高，赢得市场。努力节能降耗、降本增效、增收节支。加大市场开拓能力，降低“产成品、应收账款”两项资金占用，加快资金周转。通过转变发展方式，不是单靠产量的扩张，而是靠质的提高实现工业增加值的较快增长。
2、企业应加强诚信体系建设，建立规范透明的管理制度，建立真实可信的财务报表，积累企业的信用制度。
综上所述, 中小企业的融资是一个全球性的难题，也是一项系统工程，需要各方的共同努力，也更需要中小企业自身的管理进步，这件事情不管它的前进道路上有多大的困难，只要我们大家共同努力，为破解中小企业的融资难题贡献自己的智慧和力量，转变观念，进行大胆创新，找到解决中小企业融资难的正确途径, 那么在这一条道路上面我们就会越走越宽广，我们的前景也会越来越美好。
Sme financing problems related to the analysis First，small and medium-sized enterprise financing status
Reform and opening up, China for 30 years of small and medium-sized enterprises obtained a rapid development of enterprise, 99% of the small and medium-sized enterprises of our country more than 60% GDP contribution, tax over 50%, provides 70% of import and export trade and 80% of urban jobs. Small and medium-sized enterprises in our country is also an important power of independent innovation, 66% of invention patent, 82% of new product development of small and medium-sized enterprises, from small and medium-sized enterprises has become the economic prosperity, expanding employment, adjusting structure, promote innovation and new industries of important strength.
From 80 years since the outbreak of the international financial crisis, the implementation of the positive fiscal policy and looser monetary policy, but no small and medium-sized enterprises from the proactive fiscal policy and moderate looser monetary policy benefit directly, for instance, of the new 2008 225 million small loan only, more than the previous year, but rose 1.4% only the loans increased 14.9%, 09 year three months of national total credit increased 4 8 trillion, including loans to small and medium-sized enterprises increased amount only less than 5%. Current, loan financing difficult has become the bottleneck of restricting the development of small and medium-sized enterprises and small and medium-sized enterprise production and management faced difficulties, according to the state statistical bureau of statistics and letter until the end of 2008 in the small and medium-sized enterprises of production or collapse closed accounts for about 7. 5%, the urban employment, this situation is not only more difficult economic recovery, influence and directly affect the growth and development of people's livelihood, stable target. In this sense, the international financial crisis under the impact of China's economy could not really low, the key is out of small and medium-sized enterprises vitality can be fully recovered.
Second, the sme financing reason analysis
Sme loans and financing is a cosmopolitan should say, see, both from China, and
mechanism of medium and small-sized enterprises, there are three main reasons: first, the medium and small-sized enterprises, small and medium-sized enterprises generally small, weak strength, it's not too much credit. Small and medium-sized enterprises generally weak awareness of honesty, similar to a few of the common phenomenon, may report on tax on some, less ugly statements in Banks, this intersection, some may form good-looking, such loans point is reliable became a problem. But this approach is very adverse instead of enterprises, the development of small and medium-sized enterprises are not healthy, we imagine, if several departments with all these together, the first this enterprise is not sincere, he will have a foothold. We manufacture and export-oriented smes in human resources, technology, capital, market environment faced financial crisis, there was a huge pressure, the development of it is the root cause of the scientific and technological content of the enterprise, the innovation ability of high enough to enter the market is weak, the low threshold, the fierce competition in the market will increase, these are not good for the development of small and medium-sized enterprises. Second, from the bank, for small and medium-sized enterprise credit conditions stricter, because we are most Banks, it is also considered commercial bank, the risk of their own profits. To the end of 2008, the small bad loans is higher than that of the entire banking industry relies low percentage of state-owned enterprises, like a big problem, once, countries will still come m&a, solving some problems, but the loans of the small and medium-sized enterprises, especially those small problems, once the bankruptcy, nobody tube, so the bank loan quality cannot guaranteed, so in this management system, to reduce the risks, the bank will demand of small and medium-sized enterprises in providing enough after pawn dare loan. Another bank from the operation cost of small and medium-sized enterprises, do loans will pay more manpower, so also does not want to extend loans to small and medium-sized enterprises. A bank operating costs, the half is labor cost, small and medium-sized enterprises especially do small, very high labor costs, is five million or 50m or fifty billion billion a loan, it is the same as the workload, but it is the benefit of different times. Third, the sme financing channel is too narrow and small and medium-sized enterprises in the capital markets have direct financing ways of securities market, including small plate and gem, And private equity funds, industrial investment funds, venture investment funds, risk investment funds, and the bond market, etc. But since the sept. 25, 2008, the small plate market, securities issued after huachang chemical and closed the door, just recently IPO to restart the IPO. But gem is "ten years", good sword.people until now only be vividly
portrayed. Although with gem listing conditions, but a lot of small and medium-sized enterprises to financing, for many enterprises, it is still a luxury. In overseas, small and medium-sized enterprises in the process of growing only rely on bank loan financing, many times is a venture investment risk or the help of small and medium-sized enterprises in China, however, can grow in the basic of financing. Shenzhen has 3,000 venture company, with a registered capital of 6,000 billion, but no company is willing to startup investment enterprise. The company is more mature, can the fancy of the securities market and gem.
Third, the sme financing difficulty in solving the problem
(a)from the Angle of the government
1, the government should relax market access control, reducing barriers, let more smaller Banks, small and medium-sized enterprises in service for the strategic positioning of those small Banks to bitter fleabane bitter fleabane. Dynamic development Now China is probably more than a hundred villages and towns of the bank, bank established to improve the bottleneck of the economic investment county, including improving agriculture development of small and medium-sized enterprises and support will play a very important role. For existing five state-owned Banks, should be encouraged to develop their own businesses for the financing of the specialized agencies, relax its has branches and encourage them in the land, and county, township, even closer to provide financial services and more convenient.
2, the government should help Banks to establish a credit system, further reducing their information cost, in our country, the central bank since 1998 enterprise credit system construction was started by the specialized agencies, collection and storage, sorting, analysis, and use of enterprise credit information, to guard against credit risks, maintain stable financial markets. In 2006, the central bank and small and medium-sized enterprise credit system to establish the credit system, hope to cover those and financial institutions have no credit relations of small and medium-sized enterprises. Of course, the credit system is not only by the government, and now have some network company, for example, try to use https://www.doczj.com/doc/0014359182.html, in online transaction information into small and medium-sized enterprise credit index, the index of credit, if out of the bank to further reduce the cost of information.
3, the government should various of bank risk compensation, the local interest risk
compensation mechanism and policy, just compensation fund is to solve the sme financing way, and cannot be fundamentally solved. As to the end, fujian province of bad loans is small loans 6.71%, but the average level of banking, is a two percent, while a few risk compensation, just to 0.8 percent, only a small part. So many of bank risk compensation. As all of the loans to small and medium-sized enterprises, then according to the bank loans, reduce its tax, business tax, income tax reduction, Countries can help enterprises to improve bank interest, risk and return, If the loan losses, the government formed by risk compensation fund to patch up it, this makes big business loans and small and medium-sized enterprise loan to achieve the balance is the basic yields.
4, the government should actively promote the multi-level capital market system, in order to better satisfy all kinds of small and medium-sized enterprises include the financing needs of enterprise. Different types of small and medium-sized enterprises, the development stage is endless and same, determines the sme financing needs is not the same. So small and medium-sized enterprise groups of differentiation determines the diversified financing needs, then satisfy sme financing demand also needs the various forms of financing mode, such as bank loans, bonds, equity financing, etc. 2 0 0 to 4 years in shenzhen stock exchange medium plate, founded by promoting capital, technology, management, and the effective factors of high quality as cultivating board, also to promote the upgrading of industrial structure is playing a positive role.
In October 2009, gem officially launched. Founded board will provide for independent innovation, promoting effective supervision mechanism of small and medium-sized enterprises in the new development stage. But for more than for small and medium-sized enterprises are listed to solve this kind of condition, enterprise's equity financing, stock transfer to a valid the over-the-counter market. In 2006, China launched fei joint-stock company listing for trading of securities companies entering the pilot work. Besides the government should vigorously promote the development of the bond market, bond financing for small and medium enterprises to provide more convenient, in the developed countries, the bond market is the main financing, financing, in the United States, for example, 2008, the company bonds is circulation stock circulation of 5 times, with the United States, Europe and other countries and regions in the bond market, also has the very big development space.
(b)from the bank Angle
If rely on the existing in banking financial products and sme loans, to solve the difficulty in financing smes is impossible, we cannot change the present situation of small and medium-sized enterprises, so we would change our bank credit, financial innovation is imminent. Currently banking is through the organization innovation, risk management technical innovation, innovation, and security collateral product innovation so as to change the status of financing for smes.
1，guarantee mortgage innovation. Collateral shortage is small and medium-sized enterprise biggest soft rib, they could not buy a heap of the house and then prepare for security, it is not realistic to high-tech enterprise, as the core of assets should be their intellectual property rights, the patent right and one on the market in technology, creative team, is the most important asset, can make their annual growth, but the capital like the blood to support its development, as well as several pieces of the mortgaged property, but all need money to lend, bank. The small and medium-sized Banks are many provinces in the face of financial innovation of small and medium-sized enterprises, such as jiangsu cooperatives experiment widely warehouse inventory impawn, through a mortgage loan product, Tianjin coastal rural commercial bank actively carry out enterprise shareholding pledge loan, Beijing bank recently launched intellectual property as a pledge from the bank for a loan.
2，credit rating innovation. Big Banks do business of time, usually see a balance sheet, an income statement and a cash flow statement, small and medium-sized enterprises have even these three tables are not high, the bank information costs, zhejiang tyrone arisen, commercial Banks, they look for innovative water meter, customs declaration form, large, reduce cost, still can make small loans to earn enough money. Like shenzhen development bank, by focusing on their opponent's credit transaction, the authenticity of the enterprise, choose a new way of enterprise's credit rating. For enterprises in the credit rating method for enterprise itself, the credit rating weight only 15%, pay more attention to the authenticity of the trading counterparty and. Most enterprises are in the supply chain of trade, survive, it must have upstream and downstream of the raw material supply semi-finished products or services or transportation or logistics management in this process, so as to retrieve the enterprise credit record, these things can be easier to choose good credit are true of the enterprise, trade background to provide enough good service, mobilize various financial tools, in the process of enterprise development, ShenFaZhan also created the profits.
3, business process innovation. Our country commercial bank, the bank is mostly
official in the house, wait for a loan to customers approval for a month, three months, such a kind of management, such an examination result is impossible to small and medium-sized enterprise financial services, it is impossible to improve the financing difficulties of small and medium-sized enterprises. Banks to reduce threshold, the other is to simplify the process, reduce link, establish examination mechanism, so as to adapt to the credit fund is short and small, fast. The bank of China on April introduced credit factory. The bank is a factory, small and medium-sized enterprises is raw material, into the line after the marketing, sales, and service, with approval, and customer maintenance and post-loan management, obtain loans. But Banks are not a person from beginning to end, but complete all seven groups, each worker sent a link on guard line and batch production. Through the way of examination and approval procedures simplified. Through this process to make sure that the smes' credit approval from the cycle over the past 2, 3 months, shorten to 3, 5 days now.
4, strengthening the training of personnel. After construction in mechanism to have a group of people to do it, and do it well, it is to strengthen the training of the staff, further strengthen the sme, small business loans and high-tech smes job training and the loan of communication, increasing the entire product r&d efforts, with the strain of new incentive and restraint measures to cultivate a professional team and the new service.
(c) from the Angle of enterprises
1, enterprises should strengthen management, improve quality. To correctly understand the situation, face, establish the risk by management effectiveness and development idea, must pay more attention to technical innovation, technological innovation, pay attention to the new product development, improve quality and brand construction and development of new products, improve the product quality improvement, and win the market. Reducing energy consumption, to increase, increasing earnings. Increasing market development ability, reduce "products, accounts receivable" two nbre, accelerate the capital turnover. Through the development way, not only by the expansion of production, but improve the quality of the industrial sector realize rapid growth.
2, the enterprises should strengthen the construction of credit system, establish the standard of management system, establish the transparent reliable financial statements, the accumulation of enterprise credit system.
To sum up, the sme financing is a global problem, but also a systematic engineering, which requires concerted effort, also needs the medium and small-sized enterprises management, this thing whether it advances the way how difficult, as long as we joint effort, to break the financing difficulties of small and medium-sized enterprises contribute their wisdom and strength, change the idea, bold innovation, finding solutions to sme financing in the right way, then we will be on a road more walk more broad prospects, we would also more and more beautiful.
International Journal of Minerals, Metallurgy and Materials Volume 17, Number 4, August 2010, Page 500 DOI: 10.1007/s12613-010-0348-y Corresponding author: Zhuan Li E-mail: li_zhuan@https://www.doczj.com/doc/0014359182.html, ? University of Science and Technology Beijing and Springer-Verlag Berlin Heidelberg 2010 Preparation and properties of C/C-SiC brake composites fabricated by warm compacted-in situ reaction Zhuan Li, Peng Xiao, and Xiang Xiong State Key Laboratory of Powder Metallurgy, Central South University, Changsha 410083, China (Received: 12 August 2009; revised: 28 August 2009; accepted: 2 September 2009) Abstract: Carbon fibre reinforced carbon and silicon carbide dual matrix composites (C/C-SiC) were fabricated by the warm compacted-in situ reaction. The microstructure, mechanical properties, tribological properties, and wear mechanism of C/C-SiC composites at different brake speeds were investigated. The results indicate that the composites are composed of 58wt% C, 37wt% SiC, and 5wt% Si. The density and open porosity are 2.0 g·cm–3 and 10%, respectively. The C/C-SiC brake composites exhibit good mechanical properties. The flexural strength can reach up to 160 MPa, and the impact strength can reach 2.5 kJ·m–2. The C/C-SiC brake composites show excellent tribological performances. The friction coefficient is between 0.57 and 0.67 at the brake speeds from 8 to 24 m·s?1. The brake is stable, and the wear rate is less than 2.02×10?6 cm3·J?1. These results show that the C/C-SiC brake composites are the promising candidates for advanced brake and clutch systems. Keywords: C/C-SiC; ceramic matrix composites; tribological properties; microstructure [This work was financially supported by the National High-Tech Research and Development Program of China (No.2006AA03Z560) and the Graduate Degree Thesis Innovation Foundation of Central South University (No.2008yb019).] 温压-原位反应法制备C / C-SiC刹车复合材料的工艺和性能 李专，肖鹏，熊翔 粉末冶金国家重点实验室，中南大学，湖南长沙410083，中国（收稿日期：2009年8月12日修订：2009年8月28日;接受日期：2009年9月2日） 摘要：采用温压?原位反应法制备炭纤维增强炭和碳化硅双基体(C/C-SiC)复合材
五、外文资料翻译 Stress and Strain 1.Introduction to Mechanics of Materials Mechanics of materials is a branch of applied mechanics that deals with the behavior of solid bodies subjected to various types of loading. It is a field of study that i s known by a variety of names, including “strength of materials” and “mechanics of deformable bodies”. The solid bodies considered in this book include axially-loaded bars, shafts, beams, and columns, as well as structures that are assemblies of these components. Usually the objective of our analysis will be the determination of the stresses, strains, and deformations produced by the loads; if these quantities can be found for all values of load up to the failure load, then we will have obtained a complete picture of the mechanics behavior of the body. Theoretical analyses and experimental results have equally important roles in the study of mechanics of materials . On many occasion we will make logical derivations to obtain formulas and equations for predicting mechanics behavior, but at the same time we must recognize that these formulas cannot be used in a realistic way unless certain properties of the been made in the laboratory. Also , many problems of importance in engineering cannot be handled efficiently by theoretical means, and experimental measurements become a practical necessity. The historical development of mechanics of materials is a fascinating blend of both theory and experiment, with experiments pointing the way to useful results in some instances and with theory doing so in others①. Such famous men as Leonardo da Vinci(1452-1519) and Galileo Galilei (1564-1642) made experiments to adequate to determine the strength of wires , bars , and beams , although they did not develop any adequate theo ries (by today’s standards ) to explain their test results . By contrast , the famous mathematician Leonhard Euler(1707-1783) developed the mathematical theory any of columns and calculated the critical load of a column in 1744 , long before any experimental evidence existed to show the significance of his results ②. Thus , Euler’s theoretical results remained unused for many years, although today they form the basis of column theory. The importance of combining theoretical derivations with experimentally determined properties of materials will be evident theoretical derivations with experimentally determined properties of materials will be evident as we proceed with
Load and Ultimate Moment of Prestressed Concrete Action Under Overload-Cracking Load It has been shown that a variation in the external load acting on a prestressed beam results in a change in the location of the pressure line for beams in the elastic range.This is a fundamental principle of prestressed construction.In a normal prestressed beam,this shift in the location of the pressure line continues at a relatively uniform rate,as the external load is increased,to the point where cracks develop in the tension fiber.After the cracking load has been exceeded,the rate of movement in the pressure line decreases as additional load is applied,and a significant increase in the stress in the prestressing tendon and the resultant concrete force begins to take place.This change in the action of the internal moment continues until all movement of the pressure line ceases.The moment caused by loads that are applied thereafter is offset entirely by a corresponding and proportional change in the internal forces,just as in reinforced-concrete construction.This fact,that the load in the elastic range and the plastic range is carried by actions that are fundamentally different,is very significant and renders strength computations essential for all designs in order to ensure that adequate safety factors exist.This is true even though the stresses in the elastic range may conform to a recognized elastic design criterion. It should be noted that the load deflection curve is close to a straight line up to the cracking load and that the curve becomes progressively more curved as the load is increased above the cracking load.The curvature of the load-deflection curve for loads over the cracking load is due to the change in the basic internal resisting moment action that counteracts the applied loads,as described above,as well as to plastic strains that begin to take place in the steel and the concrete when stressed to high levels. In some structures it may be essential that the flexural members remain crack free even under significant overloads.This may be due to the structures’being exposed to exceptionally corrosive atmospheres during their useful life.In designing prestressed members to be used in special structures of this type,it may be necessary to compute the load that causes cracking of the tensile flange,in order to ensure that adequate safety against cracking is provided by the design.The computation of the moment that will cause cracking is also necessary to ensure compliance with some design criteria. Many tests have demonstrated that the load-deflection curves of prestressed beams are approximately linear up to and slightly in excess of the load that causes the first cracks in the tensile flange.(The linearity is a function of the rate at which the load is applied.)For this reason,normal elastic-design relationships can be used in computing the cracking load by simply determining the load that results in a net tensile stress in the tensile flange(prestress minus the effects of the applied loads)that is equal to the tensile strength of the concrete.It is customary to assume that the flexural tensile strength of the concrete is equal to the modulus of rupture of the
本科毕业论文（设计） 外文翻译 原文： Financing of SMEs Abstract The main sources of financing for small and medium sized enterprises (SMEs) are equity, trade credit paid on time, long and short term bank credits, delayed payment on trade credit and other debt. The marginal costs of each financing instrument are driven by asymmetric information and transactions costs associated with nonpayment. According to the Pecking Order Theory, firms will choose the cheapest source in terms of cost. In the case of the static trade-off theory, firms choose finance so that the marginal costs across financing sources are all equal, thus an additional Euro of financing is obtained from all the sources whereas under the Pecking Order Theory the source is determined by how far down the Pecking Order the firm is presently located. In this paper, we argue that both of these theories miss the point that the marginal costs are dependent of the use of the funds, and the asset side of the balance sheet primarily determines the financing source for an additional Euro. An empirical analysis on a unique dataset of Portuguese SME’s confirms that the composition of the asset side of the balance sheet has an impact of the type of financing used and the Pecking Order Theory and the traditional Static Trade-off theory are https://www.doczj.com/doc/0014359182.html, For SME’s the main sources of financing are equity (internally generated cash), trade credit, bank credit and other debt. The choice of financing is driven by the costs of the sources which is primarily determined by costs of solving the asymmetric information problem and the expected costs associated with non-payment of debt. Asymmetric information costs arise from collecting and analysing information to support the decision of extending credit, and the non-payment costs are from
毕业设计说明书 英文文献及中文翻译 学院：专 2011年6月 电子与计算机科学技术软件工程
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在广州甚至广东的住宅小区电气设计中,一般都会涉及到小区的高低压供配电系统的设计.如10kV高压配电系统图,低压配电系统图等等图纸一大堆.然而在真正实施过程中,供电部门(尤其是供电公司指定的所谓电力设计小公司)根本将这些图纸作为一回事,按其电脑里原有的电子档图纸将数据稍作改动以及断路器按其所好换个厂家名称便美其名曰设计(可笑不?),拿出来的图纸根本无法满足电气设计的设计意图,致使严重存在以下问题:(也不知道是职业道德问题还是根本一窍不通) 1.跟原设计的电气系统货不对板,存在与低压开关柜后出线回路严重冲突,对实际施工造成严重阻碍,经常要求设计单位改动原有电气系统图才能满足它的要求(垄断的没话说). 2.对消防负荷和非消防负荷的供电(主要在高层建筑里)应严格分回路(从母线段)都不清楚,将消防负荷和非消防负荷按一个回路出线(尤其是将电梯和消防电梯,地下室的动力合在一起等等,有的甚至将楼顶消防风机和梯间照明合在一个回路,以一个表计量). 3.系统接地保护接地型式由原设计的TN-S系统竟曲解成"TN-S-C-S"系统(室内的还需要做TN-C,好玩吧?),严格的按照所谓的"三相四线制"再做重复接地来实施,导致后续施工中存在重复浪费资源以及安全隐患等等问题.. ............................(违反建筑电气设计规范等等问题实在不好意思一一例举,给那帮人留点混饭吃的面子算了) 总之吧,在通过图纸审查后的电气设计图纸在这帮人的眼里根本不知何物,经常是完工后的高低压供配电系统已是面目全非了,能有百分之五十的保留已经是谢天谢地了. 所以.我觉得:住宅建筑电气设计,让供电部门走!大不了留点位置,让他供几个必需回路的电,爱怎么折腾让他自个怎么折腾去.. Guangzhou, Guangdong, even in the electrical design of residential quarters, generally involving high-low cell power supply system design. 10kV power distribution systems, such as maps, drawings, etc. low-voltage distribution system map a lot. But in the real implementation of the process, the power sector (especially the so-called power supply design company appointed a small company) did these drawings for one thing, according to computer drawings of the original electronic file data to make a little change, and circuit breakers by their the name of another manufacturer will be sounding good design (ridiculously?), drawing out the design simply can not meet the electrical design intent, resulting in a serious following problems: (do not know or not know nothing about ethical issues) 1. With the original design of the electrical system not meeting board, the existence and low voltage switchgear circuit after qualifying serious conflicts seriously hinder the actual construction, often require changes to the original design unit plans to meet its electrical system requirements (monopoly impress ). 2. On the fire load and fire load of non-supply (mainly in high-rise building in) should be strictly sub-loop (from the bus segment) are not clear, the fire load and fire load of non-qualifying press of a circuit (especially the elevator and fire elevator, basement, etc.
外文出处： 《Exploiting Software How to Break Code》By Greg Hoglund, Gary McGraw Publisher : Addison Wesley Pub Date : February 17, 2004 ISBN : 0-201-78695-8 译文标题： JDBC接口技术 译文： JDBC是一种可用于执行SQL语句的JavaAPI（ApplicationProgrammingInterface应用程序设计接口）。它由一些Java语言编写的类和界面组成。JDBC为数据库应用开发人员、数据库前台工具开发人员提供了一种标准的应用程序设计接口，使开发人员可以用纯Java语言编写完整的数据库应用程序。 一、ODBC到JDBC的发展历程 说到JDBC，很容易让人联想到另一个十分熟悉的字眼“ODBC”。它们之间有没有联系呢？如果有，那么它们之间又是怎样的关系呢？ ODBC是OpenDatabaseConnectivity的英文简写。它是一种用来在相关或不相关的数据库管理系统（DBMS）中存取数据的，用C语言实现的，标准应用程序数据接口。通过ODBCAPI，应用程序可以存取保存在多种不同数据库管理系统（DBMS）中的数据，而不论每个DBMS使用了何种数据存储格式和编程接口。 1．ODBC的结构模型 ODBC的结构包括四个主要部分：应用程序接口、驱动器管理器、数据库驱动器和数据源。应用程序接口：屏蔽不同的ODBC数据库驱动器之间函数调用的差别，为用户提供统一的SQL编程接口。 驱动器管理器：为应用程序装载数据库驱动器。 数据库驱动器：实现ODBC的函数调用，提供对特定数据源的SQL请求。如果需要，数据库驱动器将修改应用程序的请求，使得请求符合相关的DBMS所支持的文法。 数据源：由用户想要存取的数据以及与它相关的操作系统、DBMS和用于访问DBMS的网络平台组成。 虽然ODBC驱动器管理器的主要目的是加载数据库驱动器，以便ODBC函数调用，但是数据库驱动器本身也执行ODBC函数调用，并与数据库相互配合。因此当应用系统发出调用与数据源进行连接时，数据库驱动器能管理通信协议。当建立起与数据源的连接时，数据库驱动器便能处理应用系统向DBMS发出的请求，对分析或发自数据源的设计进行必要的翻译，并将结果返回给应用系统。 2．JDBC的诞生 自从Java语言于1995年5月正式公布以来，Java风靡全球。出现大量的用java语言编写的程序，其中也包括数据库应用程序。由于没有一个Java语言的API，编程人员不得不在Java程序中加入C语言的ODBC函数调用。这就使很多Java的优秀特性无法充分发挥，比如平台无关性、面向对象特性等。随着越来越多的编程人员对Java语言的日益喜爱，越来越多的公司在Java程序开发上投入的精力日益增加，对java语言接口的访问数据库的API 的要求越来越强烈。也由于ODBC的有其不足之处，比如它并不容易使用，没有面向对象的特性等等，SUN公司决定开发一Java语言为接口的数据库应用程序开发接口。在JDK1．x 版本中，JDBC只是一个可选部件，到了JDK1．1公布时，SQL类包（也就是JDBCAPI）
中小企业融资的英文文献 Automatically translated text: The definition of lease financing Finance leases (Financial Leasing) also known as the Equipment Leasing (Equipment Leasing), or modern leasing (Modern Leasing), and is essentially transfer ownership of the assets of all or most of the risks and rewards of the lease. The ultimate ownership of assets to be transferred, or may not transfer. It refers to the specific content of the lessee to the lessor under the lease object and the specific requirements of the supplier selection, vendor financing to purchase rental property, and the use of leased to a lessee, the lessee to the lessor to pay instalments rent, the lease term lease ownership of objects belonging to the lessor of all, the tenant has the right to use the leased items. Term expired, and finished the lessee to pay rent under the lease contract financing to fulfil obligations in full, leasing objects that vesting ownership of all the lessee. Despite the finance lease transactions, the lessors have the identity of the purchase of equipment, but the substantive content of the purchase of equipment suppliers such as the choice of the specific requirements of the equipment, the conditions of the purchase contract negotiations by the lessee enjoy and exercise, lessee leasing object is essentially the purchaser. , Is a finance lease extension of loans and trade and technology updates in the new integrated financial industry. Because of its extension of loans and combination of features, there is a problem in leasing companies can recycling, treatment of leasing, and
中小企业成本管理研究外文翻译、中文文献外文资料及译文 Cost Management for SMEs SMEs are an important pillar of China's economic development, in the Abstract: increasingly fierce market economy, the SMEs to establish position, to produce quality products, controlling production costs, reduce unnecessary waste, and only in order to obtain better economic benefit, to continue the development and growth : The importance of cost management; cost information; design ideas; Keywords thinking Introduction Since the reform and opening up, China's economic development, small and medium enterprises in the socialist market economy and plays an irreplaceable role. It played an important role to promote market competition, increasing employment, promoting innovation and to accelerate national economic development and maintaining social stability. Many SME organizations due to their own institutions are inadequate, the system is not tight, the quality of personnel is good and bad, the lower management level can not be ignored, especially in the chaos of cost management, even within the enterprise is not the full cost accounting information, which impeded the economic developments.
韶关学院 期末考核报告 科目：专业英语 学生姓名： 学号： 同组人： 院系： 专业班级： 考核时间：2012年10月9日—2012年11月1 日评阅教师： 评分：
第1章英文阅读材料翻译 (1) 第2章中文摘要翻译英文 (3) 第3章中文简历和英文简历 (4) 第4章课程学习体会和建议 (6) 参考文献 (7)
第1章英文阅读材料翻译 Mechanization and Automation Processes of mechanization have been developing and becoming more complex ever since the beginning of the Industrial Revolution at the end of the 18th century. The current developments of automatic processes are, however, different from the old ones. The “automation” of the 20th century is distinct from the mechanization of the 18th and 19th centuries inasmuch as mechanization was applied to individual operations, wherea s “automation” is concerned with the operation and control of a complete producing unit. And in many, though not all, instances the element of control is so great that whereas mechanization displaces muscle, “automation”displaces brain as well. The distinction between the mechanization of the past and what is happening now is, however, not a sharp one. At one extreme we have the electronic computer with its quite remarkable capacity for discrimination and control, while at the other end of the scale are “ transfer machines” , as they are now called, which may be as simple as a conveyor belt to another. An automatic mechanism is one which has a capacity for self-regulation; that is, it can regulate or control the system or process without the need for constant human attention or adjustment. Now people often talk about “feedback” as begin an essential factor of the new industrial techniques, upon which is base an automatic self-regulating system and by virtue of which any deviation in the system from desired condition can be detected, measured, reported and corrected. when “feedback” is applied to the process by which a large digital computer runs at the immense speed through a long series of sums, constantly rejecting the answers until it finds one to fit a complex set of facts which have been put to it, it is perhaps different in degree from what we have previously been accustomed to machines. But “feedback”, as such, is a familiar mechanical conception. The old-fashioned steam engine was fitted with a centrifugal governor, two balls on levers spinning round and round an upright shaft. If the steam pressure rose and the engine started to go too fast, the increased speed of the spinning governor caused it to rise up the vertical rod and shut down a valve. This cut off some of the steam and thus the engine brought itself back to its proper speed. The mechanization, which was introduced with the Industrial Revolution, because it was limited to individual processes, required the employment of human labor to control each machine as well as to load and unload materials and transfer them from one place to another. Only in a few instances were processes automatically linked together and was production organized as a continuous flow. In general, however, although modern industry has been highly mechanized ever since the 1920s, the mechanized parts have not as a rule been linked together. Electric-light bulbs, bottles and the components of innumerable mass-produced