These include : relatively high delinquency rates ; inadequate disclosure of financial and other information ; low transparency of operations and poor accounting standards ; lack of discipline in the use of credit facilities ; and the low level of cost - effectiveness of such lending 银行表示它们的取态主要是基于中小企业贷款市场存在多项不利特点，包括拖欠比率相对较高财政和其他资料不足运作欠缺透明度会计标准欠佳对信贷融资的运用欠缺有效监督，以及该等贷款的成本效益较低。
