从我国的国民经济组成来看,中小企业的重要性是举足轻重的。资本资源是一个企业得以发展壮大的灵魂要素之一,其是维系中小企业发展的必备条件。具体而言,需拥有筹集资本的能力,并进行资本的合理配置。因此,中小企业资本运营理论相关内容是值得研究的课题。目前阶段,我国的中小企业资本运营理论研究仍然较为缺少程序性,而我国社会主义市场经济需要资本的流动,本文对我国中小企业的资本运营理论进行了简要总结和梳理。 From the perspective of the composition of our national economy, the importance of small and medium-sized enterprises is of decisive importance. Capital resources is one of the soul elements for a company to grow and develop. It is a prerequisite for maintaining the development of small and medium-sized enterprises. Specifically, we need to have the ability to raise capital and make a reasonable allocation of capital. Therefore, the relevant content of SMEs capital operation theory is worth studying. In the current stage, the research of SMEs capital operation in our country is still relatively lack of procedural, while the socialist market economy in our country needs the flow of capital. This paper briefly summarizes and combs the capital operation theory of SMEs in our country.