BUSINESS, FINANCIAL, ACCOUNTING AND LEGISLATIVE ASPECTS OF THE DEVELOPMENT OF SMALL AND MEDIUM-SIZED ENTERPRISES IN THE CZECH REPUBLIC

The article determines the business of financial, accounting and legal aspects of research solutions for small and medium-sized enterprises. The authors evaluated the results of its own (copyright) surveys of the development of SMEs in the years 2009 to 2014 with a total of 350 respondents from the Czech Republic. In this context we monitored indicators analyzing ways of fundraising for business using mathematical and statistical methods, including analysis of their own resources, bank loans, lease financing and European Union funds. The article also analyzed the amount and percentages involving other forms of fund raising for small and medium-sized enterprises in the form of loans from family members, grants, and also factoring related barriers. The results confirm the difference in the amount of usage of own and external sources of financing from various sources in industry, trade and services.