Study On The Accounting Problems Of Services SMEs Financing From Commercial Bank

Small and medium sized enterprises(SMEs) are important parts of China's enterprises. Since the reform and opening up, China's SMEs have developed rapidly. There contribution for Chinese national economy and social development has been increasing year after year. That made there importance more notable day after day.The service industry is one of the most common industry of SMEs in China. With the improvement of national living standards, demand for the service industry and service industry segments showing a diversification of personalized products and other features. Because of the small and medium-sized enterprise operating flexibility, strong adaptability, can better match the development of service industry, so in recent years in the service of small and medium-sized enterprises becomes one part of the form of Chinese enterprises is very important, and has a very strong financing needs.However, the majority of small and medium enterprises are the initial stage of enterprise form of family business and friend partnership, students' pioneering. Their management of the corporate is not standardized, performances in accounting, financial management, cost control, capital operation, internal control and management. Therefore service-oriented small and medium enterprises have the urgent need to solve the problem that due to the asymmetric information of them with the bank, results their encountering difficulties while financing to the bank.Chapter 1:It discusses the definition of domestic and foreign service oriented small and medium-sized enterprises, corporate finance theory and the theory of credit system. And expounds the development present situation and the financing situation of the service oriented small and medium-sized enterprises in China.Chapter 2:It analysis from current channels of commercial bank financing products, focusing on business management and accounting indicators.Chapter 3:It analyzes the financial accounting management, product information decision-making, enterprise management by telling a successful and a failure case about commercial bank financing by small and medium enterprises in the service industry.Chapter 4:This chapter analyzes China's service-oriented small and medium enterprises financing situation and related problems from the enterprise itself and the economic development trend of the current situation.Chapter 5:This chapter combined China's SME Service Business and the financial accounting management of the actual situation with the above case, to solve the present problems related to service Financial accounting on China's SMEs financing of commercial banks put forward effective countermeasures and suggestions.