研究背景。随着经济全球化进程日趋加速,市场竞争日趋激烈,中小企业发展的问题已经成为一个世界性的研究课题,无论是西方发达国家还是新兴工业化国家或地区,或是发展中国家,在对中小企业在国民经济中的地位和作用的认识过程中,都经历了一个由不够重视到逐步加深认识,引起重视的过程。就我国而言,中小企业的大量存在是经济发展的必然结果,也是市场竞争的内在要求,是吸收就业,活跃市场气氛,推动经济增长,维护市场活力,是国民经济的重要支柱,中小企业创造的GDP占据总量的"半 Research Background. With the accelerating economic globalization and increasingly fierce market competition, the issue of the development of SMEs has become a worldwide research topic. Whether in the western developed countries, newly industrializing countries or developing countries, In the course of recognizing the status and role of the national economy, all have undergone a process of paying more attention to gradually deepening understanding and drawing attention. As far as our country is concerned, the massive presence of small and medium-sized enterprises is an inevitable result of economic development as well as an inherent requirement of market competition. It is an important pillar of the national economy and an important pillar of SMEs in absorbing employment and stimulating market sentiment, promoting economic growth and maintaining market vitality. GDP accounted for half of the total