统计研究显示,无论在我国还是世界其他国家,中小企业已经成为拉动经济增长、增加国家税收、推动自主创新、稳定城镇就业的主要力量,然而这一群体却长期受困于融资难题。贷款难成为小企业可持续发展的最大障碍。由于中小企业尚缺乏健全的财务制度与充足的信息披露能力,因此在融资过程中,其与以银行为代表的金融机构之间必然会出现信息不对称。当商业银行等金融机构在权衡信息不对称下的风险时,就自然将偏好锁定在财务制度健全且信息披露 Statistics show that in both our country and the rest of the world, SMEs have become the major force driving economic growth, increasing state taxes, promoting independent innovation and stabilizing urban employment. However, this group has long been trapped in financing problems. Loans are hard to become the biggest obstacle to the sustainable development of small businesses. As SMEs still lack a sound financial system and adequate information disclosure capabilities, they will inevitably experience information asymmetry with financial institutions represented by banks during the financing process. When financial institutions such as commercial banks weigh the risks under asymmetric information, they naturally lock their preferences in a sound financial system and disclose information