迅猛发展的中小企业已成为我国经济发展的强劲动力之一,它在促进市场竞争、增加就业机会、推进技术创新、推动国民经济发展和保持社会稳定等方面,发挥了不可替代的作用。但是,由于规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等因素,中小企业的发展面临着前所未有的困难,有的先天不足很快夭折,有的在发展中遭遇瓶颈、步履维艰。在当今信息化建设飞速发展的时代和竞争激烈的市场环境下,中小企业应该如何完善治理、突破发展的瓶颈、做大做强等已成为其面临的主要问题。“点睛系列”从本期开始陆续刊登中央财经大学会计学院余应敏教授的一组文章——《中小企业系列话题》,以期能够对正处于发展初期或将要做大做强的中小企业有所帮助。 The rapid development of SMEs has become one of the strong engines of economic development in our country. It has played an irreplaceable role in promoting market competition, increasing employment opportunities, promoting technological innovation, promoting national economic development and maintaining social stability. However, due to the small scale, the low capital and technology composition, the large impact of the traditional system and external macro-economy, the development of SMEs is facing unprecedented difficulties. Some of the deficiencies are rapidly coming to an end. Some are encountering bottlenecks in their development, Difficult to walk. In today’s era of rapid development of information technology and the highly competitive market environment, how SMEs should improve their governance, break through the bottleneck of development, become bigger and stronger have become the major problems facing them. “Dot Series” From the beginning of this issue one after another published a series of articles by Professor Yu Yingmin, Central University of Finance and accounting - “series of topics for SMEs,” with a view to be in the early stages of development or will be bigger and stronger SMEs help.