| Summary: | 碩士 === 東吳大學 === 會計學系 === 98 === In the global financial crisis, China's small and medium business, there was greater difficulties. SME financing, loans, guarantees the problem was extremely difficult to highlight some of the difficulties facing SMEs funding strand breaks. Financing difficulties of SMEs common problem. But the growth of SMEs to obtain financing is a key element of the process. However, many SMEs in the finance process, because the lack of long-term planning, just as a short-term financing needs, we also expect a real-time, to obtain bank loans or assistance. On the other hand, SMEs intermediation of financial institutions to meet the conditions set by their own changes to the accounting system, track the changes in the financial statements on a number of ways, through such statements can beautify enterprises financing conditions, a few years, financial institutions found it may raise similar issues related to intermediation conditions for SME financing increasingly difficult, leading to the original financing of enterprises through the later can not harsh conditions. The empirical results confirm that the more robust enterprise accounting system, its financing difficulties in the process the less, it also proves the bank that the financing difficulties of SMEs mainly because the accounting system is not perfect and not as the main collateral.
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