The author took the enterprises as the observer end, selected the sample in a scientific method on the base of defining the concepts related indicators of financing costs themselves. At the same time, the author measured the SMEs’financing costs and made the trend analysis based on the index attribute adjustment. After those measurements, the author thought the substance of current more intense corporate financing burden was not the rate of increase in corporate financing costs, was the decreasing the ability of financing cost burden. According to those conclusions, the author made some specific suggestions to reduce the burden on SMEs’financing problems.%以企业为观察端,在自行界定融资成本相关指标概念的基础上,运用科学的抽样方法选取样本,同时基于指标属性调整的基础上,对小微企业的融资成本进行测算,并进行趋势性分析。经测算认为:当前反映较为强烈的企业融资负担加重实质上不是企业的融资成本率的上升,而是融资成本负担能力的下降,并对此提出针对性建议,以切实减轻小微企业融资负担。
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