目前我国中小企业融资难不但表现为企业贷款难 ,而且也表现为银行放款难。企业贷款难 ,主要是因为抵押难、担保难 ,同时还由于基层银行授权有限 ,办事程序复杂。银行放款难 ,主要表现为不少银行贷款占存款的比例逐渐下降 ,资金放不出去。其原因主要是中小企业财务制度不健全 , At present, the difficulty of SME financing in our country is not only reflected in the difficulty of corporate loans, but also manifested in bank lending difficulties. Enterprise loans difficult, mainly because of the difficulty of mortgage, guarantee difficult, but also due to the grassroots bank authorization is limited, complex procedures. Bank loans difficult, mainly for the proportion of many bank loans accounted for the gradual decline in deposits, the funds can not go out. The main reason is that SME financial system is not perfect,