财政援助与税收优惠是世界各国政府扶持和保护中小企业的普遍做法。作为企业界中的弱势群体,政府的政策虽然不能代替市场自身的资源配置,但有效的引导加上有限的扶持,发挥政府财政资金的杠杆作用,引导商业性资金的介入,能在相当程度上减轻企业负担,优化产业结构,促进中小企业良性发展。一、发达国家对中小企业的财政援助为帮助中小企业解决发展资金匮乏的难题,发达国 Financial aid and tax incentives are the common practice of all the governments in the world to support and protect SMEs. As a vulnerable group in the corporate world, although the government's policy can not replace the market's own resource allocation, effective guidance coupled with limited support, exerting the leverage of the government's fiscal funds and guiding the intervention of commercial funds can, to a considerable extent, Reduce the burden on enterprises, optimize the industrial structure and promote the sound development of SMEs. I. Financial Assistance to SMEs in Developed Countries To help SMEs solve the problem of lack of funds for development, the developed countries