融资约束困扰着企业的发展,当前“一带一路”给新疆带来发展机会。本文结合“一带一路经济带”发展战略背景,梳理融资约束文献以及对融资约束进行理论分析。宏观方面金融发展对融资约束的作用;微观方面会计稳健性对融资约束的缓解。对新疆如何解决融资约束,从宏微观方面获得启示。 Financing constraints plaguing the development of enterprises, the current “Belt and Road” to bring opportunities for development in Xinjiang. In this paper, combined with the development strategy of “Belt and Road Economic Belt ”, combing the financing constraints and theoretical analysis of the financing constraints. The role of financial development on financing constraints in the macro aspect; and the mitigation of financing constraints on the part of accounting stability at the micro level. How to Solve the Financing Constraints in Xinjiang and Inspire from Macro and Micro Perspectives.