目前,小微企业面临诸多发展困境,如何有效破题,促进小微企业健康发展刻不容缓。文章从浙江省德清县小微企业的现状出发,客观分析了发展中面临的成本高、税负高、用工难、融资难、待遇差、设备差以及带头人、接班人等诸多“瓶颈”问题,从直接、间接和根本原因分析归纳转型升级的动因,并从政府、企业、社会三个层面提出具体的实现路径。 At present, small and micro enterprises are facing many difficulties in development. How to effectively solve the problems and promote the healthy development of small and micro enterprises is urgent. Based on the present situation of small and micro enterprises in Deqing County, Zhejiang Province, the article objectively analyzes the bottleneck, the high cost, the high tax burden, the difficulty of employment, the difficulty of financing, the poor treatment, the poor equipment, and the leaders and successors in the development. "From the direct, indirect and root causes analysis of the reasons for the transformation and upgrading, and from the government, enterprises and society put forward three specific ways to achieve.