中小企业在现代社会中占据着重要地位，中小企业的顺利发展离不开政府的积极支持，无论是工业发达国家，还是新工业化国家（或地区），对中小企业的发展都没有任其自生自灭，而是把扶持中小企业的发展作为重要的经济政策。财政作为政府最重要的经济职能部门之一，在支持中小企? Small and medium-sized enterprises occupy an important position in modern society. The smooth development of SMEs can not be separated from the active support of the government. Both industrialized countries and newly industrialized countries (or regions) have no self-interest in the development of SMEs Instead, it regards the development of supporting small and medium-sized enterprises as an important economic policy. As one of the most important economic functions of the government, is finance supporting SMEs?