论中小企业诚信问题原因分析及对策

论中小企业诚信问题原因分析及对策 学 号：

毕业论文 GRADUATE THESIS

论文题目：论中小企业诚信问题原因分析及对策 学生姓名： 专业班级： 学 院： 指导教师： 2017年5月26日 摘 要 -I- 摘 要 市场经济不仅以法律作为保障，更是以诚信作为支撑。诚信在市场经济运行中具有极为重要的地位。时下，尽管中小企业已成为我国市场主要的微观经济主体，诚信缺失问题却成为阻碍其进一步发展的瓶颈。究其原因，既有束缚中小企业诚信经营客观方面的原因，又有其自身主观方面的原因；既有中小企业自身微观层面的原因，又有极为深刻的宏观层面的原因。企业内部诚信的建立对防范外部诚信问题和树立企业诚信形象有着重要的作用，企业外部诚信问题的妥善处理亦有助于企业内部诚信的建立。随着我国市场经济的持续发展，中小企业越来越成为国民经济发展的重要组成之一，而诚信更是企业自身发展壮大的首要条件和立足之本。企业的诚信，标志着企业的成熟与发展，是企业在市场经济中取得成功的基石，对于中小企业而言更是如此。但是中小企业诚信缺失问题却越来越严重，由于中小企业本身的弱点和局限性导致诚信问题渐趋严重，致使其阻碍了国民经济的发展，扰乱社会秩序。本文主要讲述了我国中小企业诚信问题存在的表现，提出了我国中小企业诚信建设的措施，使中小企业形成诚实守信的良好氛围，为中小企业实现可持续发展打下基础。

关键词 中小企业；诚信现状；对策分析 目 录

-II- Abstract Marker economy is not only protected by law, but also supported by good faith. Honesty and credit play an important role in the operation of market economy. Nowadays, although small and medium-sized enterprises have become the main microeconomic entities in our country, the lack of good faith has become a bottleneck hindering further development. The reason is bound to small and medium-sized enterprises credit management objective aspect reason, also has its own reason of subjective aspect; not only because of the small and medium-sized enterprises at the micro level, and has the extremely profound the macro reasons. The establishment of integrity within the enterprise plays an important role in preventing external integrity and establishing a good faith image of the enterprise. Proper handling of external integrity is also helpful for the establishment of good faith within the enterprise. With the continuous development of China’s market economy, small and medium-sized enterprises have become an important component of the national economic development, and integrity is the first condition and foundation for the development of enterprises. The integrity of the enterprise symbolizes the maturity and development of the enterprise. It is the cornerstone of the success of the enterprise in the market economy, especially for SME. However, the lack of honesty and credibility in SME is becoming more and more serious. Because of the weakness and limitations of SME, the problem of integrity has become increasingly serious, which has hindered the development of the national economy and disrupted social order. This paper is mainly about the credibility problems of small and medium-sized enterprises in China, put forward the credit construction of small and medium-sized enterprises in China, small and medium-sized enterprises formed a good atmosphere of honesty and trustworthiness, for small and medium-sized enterprises to achieve sustainable development and lay a foundation.

KEYWORDS Small and medium-sized enterprises; honest and credit; present situation; countermeasure analysis 目 录 -III- 目 录 摘 要............................................................................................................................ I ABSTRACT ................................................................................................................. II 第一章 绪论 ................................................................................................................. 5 第二章 中小企业诚信问题的现状 ............................................................................. 6 （一）中小企业的现状 ...................................... 6

1．中小企业发展规模小 .................................. 6 2．中小企业缺乏良好的企业文化 .................. 6 3．企业的内在问题 .......................................... 6 （二）中小企业诚信问题的表现 ...................... 6 1．制造销售假冒伪劣商品 .............................. 6 2．合同违约、合同欺诈 .................................. 7 3．发布虚假财务信息、产品信息 .................. 7 4．企业拖欠员工工资 ...................................... 8 （三）中小企业诚信问题的危害 ...................... 8 1．诚信缺失对社会的危害性 .......................... 8 2．诚信缺失对企业自身造成的危害 .............. 8 3．企业诚信的缺失，严重影响社会稳定 ...... 9 第三章 中小企业诚信问题存在的原因 ..................................................................... 9 （一）法制建设不到位，缺乏有效的失信惩罚

机制 ...................................................................... 9 （二）中小企业信用担保体系发育不完全 ...... 9 目 录 -IV- （三）中小企业诚信观念淡薄 ........................ 10 第四章 加强中小企业诚信建设的措施 ................................................................... 11 （一）加强中小企业内部诚信建设 ................ 11

1.抓好中小企业内部诚信制度的制定和执行.......................................................................... 11 2.加强中小企业诚信文化建设 ....................... 11 3.提高中小企业自身素质 ............................... 12 （二）加强企业外部诚信建设 ........................ 13 1. 加强政府诚信建设 ...................................... 13 2. 加大执法监督力度 ...................................... 13 结 论.......................................................................................................................... 14 参考文献 ..................................................................................................................... 15 谢 辞.......................................................................................................................... 16