The Research Of Fiscal Policy Of Supporting The Credit Guarantee For SMEs Of China

SMEs are the important component of national economy, they play an important role on promoting economical growth, expending the social employment, promoting technology innovation, providing collaboration services and driving the construction of the small towns. As the main force in developing economy and expending the social employment, SMEs have become the important force of our country's economic development .But because of the special credit risk of SMEs and the shortage of credit guarantee system, difficulty in financing has always been the focus problem which troubles SMEs to further develop,so credit guarantee is a realistic choice to resolve the financing problem of SMEs recently .Because SMEs credit guarantee is a high-risk and low income industry, which needs government intervention to launch and develop the industry, and the fiscal policy is the important means of national macro-control under the conditon of marketing economy, therefor, it needs fiscal to support SMEs credit guarantee, so making credit guarantee play a vital role in resolving SMEs financing problem.As for the fiancial sector, supporting the industry development of SMEs credit guarantee,which is the important work of performing financial functions ,realizing the financial targets, and gathering financial resources; government intervention can provide the fair financing environment to some extent, solve the historic problems of loan and credit guarantee difficulty, activating SMEs, easing the social employment pressure, creating more profit, prospering the marketing economy. Therefor, it is necessary to explore the positive and effective way of fiscal support, vigorously promote the industry development of SMEs credit guarantee, then promote the development of SMEs.This paper is just on the basis of the point, firstly, it elaborates the research background, significance, literature review and research ideas; secondly, focusing on the fiscal theoretical basis for supporting SMEs'credit guarantee, which lays the foundation for the below research of fiscal countermeasures ;one more time ,this paper deeply analyses the status of SMEs credit guarantee, reveals the problems existed in our country's fiscal support of SMEs'credit guarantee, which then provides the analysis of realistic evidence of the below research of fiscal countermeasures; lastly, aggregates and takes foreign experience for reference, proposing that fiscal countermeasures make SMEs credit guarantee sustained and healthy developing.