在当前世界范围内,中小企业在经济发展中充当的角色越来越重要,特别是在创造价值和提供就业方面发挥着非常重要的作用。随着我国市场化的加快,中小企业它不仅对于我国创造就业和稳定经济具有重要的作用,而且是技术创新的重要源泉,对促进市场竞争和发展市场经济有着重要的推动作用。然而,相对于其重要的经济作用,政府对于中小企业的配套政策尤其是中小企业失业保险政策并没有有效的发挥其作用。本文借鉴国外的中小企业失业保险政策对中国中小企业失业保险的现状进行探讨分析。 In the current world, the role played by SMEs in economic development has become increasingly important. In particular, it plays a very important role in creating value and providing employment. With the acceleration of marketization in our country, SMEs not only play an important role in creating employment and stabilizing economy in our country, but also serve as an important source of technological innovation and play an important role in promoting market competition and developing market economy. However, relative to its important economic role, the government’s supporting policies for SMEs, especially the unemployment insurance policies for SMEs, have not effectively played their part. This article draws lessons from the overseas unemployment insurance policy of SMEs to explore the status quo of the unemployment insurance of the SMEs in China.