小微企业在促进就业和技术创新等方面发挥了重要作用。本文通过深入分析小微企业生命周期不同阶段的劳动关系特征,认为其劳动关系状况不容乐观,需要重点予以关注和扶持。在此基础上,对中美劳资立法对小微企业的差异化进行比较研究,为我国制定较为科学的、分层次的、差别化的劳动法律标准提供了有益的经验借鉴。 Small and micro enterprises play an important role in promoting employment and technological innovation. In this paper, by deeply analyzing the characteristics of labor relations in different stages of the life cycle of small and micro enterprises, we think that their labor relations are not optimistic and need to be given priority attention and support. On this basis, a comparative study of the differences between the labor and capital legislation in China and the United States on small and micro-sized enterprises provides a useful reference for China to formulate a more scientific, hierarchical and differentiated labor law standard.