众所周知,中小企业已经成为高度发展的市场经济国家或是兴起的工业化国家国民经济持续增长的推助力,其在保证经济适度增长、缓解就业压力等方面发挥着不可或缺的巨大促进作用。本文通过对促进中小企业发展的财政与金融政策进行研究分析,对针对政府对中小企业提供的财政与金融政策的理论依据进行探讨,有助于政府加强对中小企业扶持政策的定位。 As we all know, small and medium-sized enterprises have become the boosting force for sustained growth of the national economy in highly developed market economy countries or rising industrialized countries. They play an indispensable and huge role in ensuring economic moderate growth and alleviating employment pressure. Through the research and analysis of the financial and financial policies that promote the development of SMEs, this paper discusses the theoretical basis for the government’s fiscal and financial policies for SMEs, which helps the government to strengthen the positioning of the support policies for SMEs.