摘  要：中小型企业是推动我国市场经济的一支主力军,其对我国市场经济的发展进行做出了巨大的贡献。自2000年以来，世界经济市场格局发生了翻天覆地的变化，各种金融危机、次贷危机发生，中国经济市场也受到了巨大的影响。我国证券市场受到打击，流动性大幅度下滑。近年来大多中小型企业本身内部原始积累较少，船小底薄，固定资产流动资金各方面比较薄弱，并对整个经济市场没有一个较好的理解，因此许多力量薄弱的中小型企业都陷入了融资困境，所谓的融资困境就是指企业在融资过程中遇到的财务方面困境。吉林成城股份有限公司是一家具有代表性的中小型企业，本文通过以吉林成城集团为例，对吉林成城集团近三年来在融资时所遇到的困境进行分析，重点研究其融资难、渠道窄、资金流动慢的原因，并分析吉林成城集团内部财务管理体制以及政府政策对其融资所带来的问题和影响，为其今后企业的生存以及发展提出合理的融资建议。

关键词：中小型企业；融资困境；财务分析

ABSTRACT：Small and medium enterprises is to promote China's market economy, a main force. Its contribution to the development of China's market economy made a great contribution. Since 2000, the world economic market structure has undergone enormous changes, a variety of financial crisis, the subprime mortgage crisis, the Chinese economic market has also been a huge impact. China's securities market has been hit, a substantial decline in liquidity. In recent years, most of the small and medium-sized enterprises themselves less accumulated within the original, the ship is small, fixed assets, liquidity is relatively weak in all aspects of the entire economic market is not a better understanding, so many weak small and medium enterprises are caught Financing difficulties, the so-called financing difficulties refers to the financing process in the enterprise encountered financial difficulties. Jilin Chengcheng Co., Ltd. is a representative small and medium-sized enterprises, this paper through the Jilin Chengcheng Group, for example, Jilin Chengcheng Group in the past three years in the financing of the difficulties encountered in the analysis, focusing on its financing difficulties, channels Narrow, the reasons for the slow flow of funds, and analysis of Jilin Chengcheng Group internal financial management system and government policies on its financing problems and impact for its future business survival and development of reasonable financing recommendations.

Key word:Small and Medium-sized Enterprises; Financing Difficulties; Financial Analysis

目  录

摘  要 I

ABSTRACT II

第一章  绪论 ...1

1.1研究背景           ．1    

1.2研究目的 1

第二章  企业融资困境相关理论及研究现状综述 ..3

2.1融资困境的概念 3

2.2融资困境的特点 3

2.3国内外融资困境的研究及解决办法 3

第三章  吉林成城集团简述及融资现状 5

3.1公司简述                          5

3.2吉林成城集团融资现状                    5

第四章  吉林成城集团融资困境产生的原因分析        7

4.1内部原因分析         ....7

4.2外部原因分析                       ．..8

第五章  吉林成城集团融资困境的改进措施         ．10

5.1建立良好的银企关系                     10

5.2扩宽融资渠道                        10