台湾的中小企业,主要是指资本额(或营业额)在4千万元新台币以下,而其资产总值不超过1.2亿新台币的企业。目前,台湾的中小企业数已达70余万家,占总企业家数的98％以上;其就业人数则占总就业人数的70％,营业额与产品外销额亦分别占台湾省批发零售总额与总外销金额的70％和69％。中小企业长期活跃于台湾的各个行业之中,是促进台湾经济发展的一支重要力量。本文着重探讨中小企业形成的背景、特点以及未来发展方向等问题。 Taiwanese SMEs mainly refer to companies with a capital amount (or turnover) below NT$40 million and their total assets not exceeding NT$120 million. At present, the number of SMEs in Taiwan has reached more than 700,000, accounting for more than 98% of the total number of entrepreneurs; its employment accounted for 70% of the total employment, turnover and product exports also accounted for the total amount of wholesale and retail sales in Taiwan Province 70% and 69% of the total sales amount. SMEs have long been active in various industries in Taiwan and are an important force in promoting Taiwan’s economic development. This article focuses on the issues of the background, characteristics, and future direction of development of SMEs.