中小企业在国民经济增长中发挥了不可或缺的作用,然而由于中小企业规模小、资产少、风险高等特点,“融资难”是当前中小企业普遍面临的重大问题,严重制约了其发展。在市场诱导和国家政策支持下,担保公司应运而生。本文试图运用制度经济学的交易费用理论、信息不对称理论和不完全契约理论对中小企业“融资难”这一事实进行分析,探讨信用担保公司的生成、发展及其在中小企业融资过程中所发挥功能。 SMEs have played an indispensable role in the growth of the national economy. However, due to their small scale, low assets and high risks, SMEs are the major problems commonly faced by SMEs and severely constrain their development . Guided by the market guidance and national policy support companies came into being. This paper tries to use the transaction economics of system economics theory, asymmetric information theory and incomplete contract theory to analyze the fact that small and medium-sized enterprises “financing difficulties ”, to discuss the formation and development of credit guarantee companies and their financing process in SMEs In the function.