《中华人民共和国中小企业促进法》(以下简称《中小企业促进法》)作为我国第一部有关中小企业的专门性法律,其颁布施行,不仅对中小企业具有重大意义,而且对于我国整个企业法律体系的完善也有着不可忽略的影响。总的来说,该法是紧紧围绕其立法宗旨“改善中小企业经营环境,促进中小企业健康发展,扩大城乡就业,发挥中小企业在国民经济和社会发展中的重要作用”而展开设计的。但是,该法第二、 The Law of the People's Republic of China on the Promotion of SMEs (hereinafter referred to as the “Law on Promotion of Small and Medium Enterprises”), as the first special law on SMEs in China, promulgated and implemented not only of great significance to SMEs, but also of our entire enterprise law System improvement also has a non-negligible impact. In general, the law is designed around the legislative purpose of “improving the operating environment for SMEs, promoting the healthy development of SMEs, expanding urban and rural employment, and giving full play to the important role of SMEs in national economy and social development” of. However, the second law,