我国中小企业数占企业总数的９８．５％，职工人数的７５％，资产总额的５０％，产值的６０％，工商税收的４０％，在经济发展中具有重要的地位和特殊的作用。但与大企业相比我国中小企业在发展中，存在筹资困难、人才缺乏、技创艰难、负担过重等现实问题，所以，如何促进中小 China's small and medium-sized enterprises account for 98.5% of the total number of enterprises, 75% of the workers, 50% of the total assets, 60% of the output value and 40% of the industrial and commercial tax revenues, which play an important role and a special role in economic development. However, compared with large enterprises, SMEs in our country have some practical problems such as financing difficulties, lack of qualified personnel, hard-working technical skills and over-burdened, so how to promote small and medium-