一、小企业的生机和活力 改革开放以来，中小企业在我国经济社会发展中起着举足轻重的作用，１９９５年全国工业普查结果表明，在全部工业企业中，中小企业在数量、工业总产量、就业人员和应收税金几方面分别占９９．９％、７２．９％，８３．２％和５２．２％。目前我国经济已 I. Vigor and Vitality of Small Enterprises Since the reform and opening up, small and medium-sized enterprises have played a decisive role in the economic and social development in our country. According to the results of the 1995 national industrial survey, among all industrial enterprises, the number of SMEs in terms of quantity, total industrial output, Personnel and tax payable accounted for 99.9%, 72.9%, 83.2% and 52.2% respectively. At present, our economy has been