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1、齐鲁工业大学 2016 届本科毕业论文目 录摘 要 .1第一章 总论 .31.1 研究的背景和意义 .31.2 国内外研究现状 .31.2.1 国内研究概况 .31.2.2 国外研究概况 .41.3 研究的主要内容和框架结构 .41.4 研究方法和创新之处 .5第二章 个体工商户与小微型企业的区别 .62.1 小微型企业的概念和范围 .62.2 个体工商户与小微型企业特点比较 .72.2.1 人员规模 .72.2.2 创业者身份 .72.2.3 资金规模 .82.2.4 经营范围 .8齐鲁工业大学 2016 届本科毕业论文2.2.5 管理方式 .82.3 个体工商户向小微型企业转型的意义 .9
2、2.3.1 增加就业,维护社会稳定 .102.3.2 促进竞争,优化产业结构 .10齐鲁工业大学 2016 届本科毕业论文2.3.3 增加国家的财政收入 .11第三章 我国个体工商户的发展历程与现状 .113.1 建国以来我国个体工商户的发展历程 .113.2 个体工商户的现状 .12第四章 成熟个体工商户向小微型企业转型面临的问题 .124.1 转型所面临的企业竞争力不够的问题 .124.2 转型期间造成的成本增加的问题 .124.3 对于转型相关知识的获取问题 .13第五章 转型面临问题的政策和建议 .135.1 提高个体工商户自身素质与竞争力 .135.2 创造有利于个体工商户转型的政策
3、及智力支持 .135.3 借鉴先进城市出台的转型扶持政策 .14第六章 结论 .15参考文献 .16致 谢 .17齐鲁工业大学 2016 届本科毕业论文1摘 要小微企业是国家民族经济和社会进步的一项重要实现举措,在增加收入,扩大就业,促进社会稳定,改善人生生活水平质量方面有着举足轻重的作用。通俗的来讲,小微企业是各种大中型企业以外的企业的总称,它包含着小型企业和微型企业。其中,我们把个体工商户也定义到了微型企业当中去。但是,现在社会中所面临的问题是要将个体工商户向小微型企业转型。因为在这样高速发展的社会环境下,个体工商户的各种经营体制已经不能符合时代发展的需求,面临着生产力不足,规模不能在扩展
4、,且在社会经济市场上也面临着竞争力不足的问题。现在看来我国的小微型企业在社会经济市场中占据着企业中的很大的比重,数量庞大,已经基本变成社会中的经济支柱,其作用也起到了稳定我国经济市场的稳定发展的支撑作用。由于 2008 年经济危机以来,我国的许多小微型企业遭受了经济危机的重创,导致其状态萎靡不振,我国应当采取相对的措施对这些小微企业进行补救,帮助其走出经济困境,这样也有利于我国的经济状态恢复往日的生机与活力。有相关数据说明,我国光中小微型企业创造的服务价值就在国内 GDP 中占据了百分之六十的占有率,而其为国家缴纳的税收也在税收收入中占据了百分之五十的比重。更重要的贡献则表现为为社会提供就业方
5、面。小微企业成为社会新增岗位的主要承载器。国家扶持小微型企业的发展意味着为社会就业提供优良的岗位。说明个体工商户小微型企业转型不仅仅是在经济层面为国家做出贡献,更重要的是它在一定程度上解决了民生就业问题。为国家社会的稳定发展起到了不可替代的作用。近两年,随着“微型企业”成为独立的企业类型及其政策倾斜力度的持续加大,个体工商户的转型升级 迎来了更优的政策空间。作为我国特殊经济体制下的个体工商户,在适当条件下稳步向企业转型,将会对个人、企业及 国家带来积极的推动作用和深刻的社会意义。发展成熟的个体工商户应该把握机遇,积极进行微型企业转型,不断增强 自身素质以及规范化运营体系,从而保持其长久生存与发
6、展能力,更好地发挥在经济、社会中的重大作用。关键词:个体工商户;微型企业;转型;意义齐鲁工业大学 2016 届本科毕业论文2ABSTRACT齐鲁工业大学 2016 届本科毕业论文3Small and micro enterprises is an important measure of national economic and social progress. It plays an important role in increasing income, expanding employment, promoting social stability and improving the
7、quality of life. Popular terms, small and micro enterprises are a variety of large and medium-sized enterprises outside the general term of the enterprise, it contains small businesses and micro enterprises. Among them, we have individual industrial and commercial households are also defined to the
8、micro enterprises which go. However, the problem facing society is to transform individual industrial and commercial households to small and micro enterprises. Because in such rapid development of the social environment, individual industrial and commercial households operating system has failed to
9、comply with the demand of the development of the times, faced with a lack of productivity, can not scale in expansion and in the social market economy also faces problems of lack of competitiveness. Now it seems our small micro enterprises in the social market economy occupies a great proportion in
10、enterprise, a large number of has become the economic backbone of the society, its function also played a supporting role in the stable development of the stability of the market economy in our country. Since the 2008 economic crisis, Chinas many small and micro businesses suffered economic crisis h
11、it, resulting in the state of malaise, China should take relative measures to remedy these small and micro enterprises, helping them out of economic difficulties, and this is conducive to Chinas economic recovery of vitality and vigor in the past. Relevant data shows, the mini, small and medium ente
12、rprises to create the service value is in the domestic GDP occupy the 60 percent of the share, and for the state to pay tax also in tax revenue occupy the 50 percent the proportion. A more important contribution is to provide employment for the community. Small and micro enterprises to become the ma
13、in carrier of new jobs in the community. National support for the development of small and micro enterprises means to provide excellent jobs for social employment. Individual industrial and commercial households in small and micro enterprises in transition is not only in the economic level to contri