中小企业融资在融资理论上的局限性及实践上的操作误区,使中小企业融资的绩效下降。应加强融资理论的研究,完善融资理论体系,改变中小企业的融资观念,实现权变融资,拓宽融资方式渠道,改变中小企业融资难的困境。 The limitations of SMEs financing in financing theory and practical misunderstandings make the performance of SMEs financing decline. The research on financing theory should be strengthened, the theoretical system of financing should be perfected, the financing concept of SMEs should be changed, the contingent financing should be improved, the ways of financing should be broadened, and the plight of financing difficulties for SMEs should be changed.