本文主要论述了欧共体中小企业法律制度中有关对中小企业的界定、中小企业的法律形态、中小企业法的含义等基本问题 ;其次还论述了有关欧共体中小企业的立法制度 ;最后论述了这些制度对我国中小企业立法的启示。 This article mainly discusses the basic issues such as the definition of small and medium-sized enterprises, the legal forms of small and medium-sized enterprises and the meaning of the law of small and medium-sized enterprises in the legal system of European and American SMEs; secondly, it also discusses the legislative system concerning small and medium-sized enterprises in the EC; Enlightenment of these systems to legislation of small and medium enterprises in our country.