民營中小企業陷入經營困境的主要原因分析

民營中小企業的經營困境，是全社會都普遍關注的一個問題。自身能力欠缺和外部環境是造成民營中小企業陷入經營困境的重要原因。然而，多數的研究更多的只是關注民營中小企業融資“難”這一表像因素。本文通過理論分析和以某企業為實際案例，歸納總結了影響我國民營中小企業經營困境的內部因素和外部因素。（一）內部因素：1、企業及企業家自身能力因素。重點分析了企業家知識、戰略眼光、產業發展方向、基本素養等問題；2、公司治理因素。重點分析了企業的經營機制和財務管理等問題；3、公司運作的市場規則因素。重點分析了職業經理人市場化、智慧財產權保護和技術創新等問題。（二）外部因素：1、企業投入成本因素。重點分析了人工成本、原材料成本（含物流成本）、人民幣升值、資金成本等問題；2、稅收因素。重點分析了我國稅制改革滯後、重複徵稅、征管嚴苛、稅種設置不合理、稅收政策不一致等問題；3、政府行政費用因素。重點分析了繳費專案過多、“三亂”現象嚴重、徵收隨意性大等問題；4、社會負擔因素。重點分析了社會上各種贊助費、慰問費問題；5、企業與企業之間競爭因素。重點分析了惡性競爭、企業家精神和企業競爭精神等問題。6、融資難。重點分析了民營中小企業融資難的成因。本文比較系統地分析了導致我國民營中小企業陷入困境的內外因素，同時提供了民營中小企業陷入經營困境的實證案例，豐富了民營中小企業陷入經營困境的研究。從實踐的角度看，本研究可以為促進民營中小企業健康成長的政策制定者和經營管理者提供參考。對於政策制定者，如何為民營中小企業制定切實有效的支援和扶持政策提供了參考依據；對於經營管理者，如何正視自身不足，提高自身能力，提供了理論依據。

關鍵字

民營中小企業；經營困境；原因

並列摘要

The operating predicament confronted with the private small and median size enterprises has drawn widespread attention of the public. Lacking in their own capabilities and the tough external environment are the major reasons that have led the private small and median size enterprises into operating predicament. However, the majority of the existing researches only focus on the superficial factors that have resulted in the financing difficulties of these enterprises. Through theoretical analysis and a practical case of a particular enterprise, this paper sums up both the internal and external factors. Firstly, internal factors: (1) Entrepreneur's capabilities. This part focuses on entrepreneur knowledge, strategic vision, industry development trend, basic attainments, etc. (2) Corporate governance. This part mainly analyzes such issues as operating mechanism as well as financial management of the firms. (3) Market rules regarding firm operations. This part mainly analyzes marketization of professional managers, intellectual property rights protection, technological innovation, and so on. Secondly, external factors: (1) Input cost of the firms. This part mainly analyzes such problems as labor cost, raw material cost (including logistic cost), RMB appreciation, capital cost. (2) Tax. This part mainly analyzes tax system reform lag, double taxation, tax collection harsh, unreasonable tax provision, inconsistent tax policy, etc. (3) Government administrative fee. This part mainly analyzes such problems as redundant payment items, serious “Three Chaos” phenomenon, arbitrary levying, etc. (4) Social burden. This part mainly analyzes various forms of fees such as grant in aid, solicitude fee in the society. (5) Competitiveness among firms. This part mainly analyzes vicious competition, entrepreneurship, spirit of competition of the firms, etc. (6) Financing difficulties. This part mainly analyzes the factors leading to the financing difficulties confronted with private small and median size enterprises. This paper systematically analyzes the internal and external factors that have led the private small and median size enterprises into operating predicament; meanwhile it provides a relevant case, enriching the researches in the field of operating predicament confronted with private small and median size enterprises. From the perspective of practice, this study serves to provide beneficial reference for policy makers as well as management of the firms with the aim of promoting the healthy growth of private small and median size enterprises. More specifically, on the one hand, this paper provides reference for policy makers to formulate practical and effective supporting and nurturing policies for private small and median size enterprises; on the other hand, this paper provides theoretical basis for management of the firms for recognize its own weaknesses and continuously improve its own capabilities.