当前,无论是在中国,还是在发达国家,“回归实体”都是一个热门词。但由于各项成本攀升,处于全球产业链低端的我国中小企业利润空间越来越小,被淘汰出局的越来越多,“回归实业”说易行难。金融危机以来发达国家的“再工业化”趋势又给中小企业增加了新的冲击。中小企业过去的发展得益于各种低成本 At present, both in China and in developed countries, “returning to the entity” is a hot word. However, due to the rising costs, the profit margins of SMEs in the low-end of the global industrial chain are getting smaller and smaller and more and more are being eliminated. The “re-industrialization” trend in the developed countries since the financial crisis has given SMEs a new impact. The past development of SMEs has benefited from various low costs