本文通过对中小企业融资缺口的文献综述,从经济学、宏观及微观三个角度对中小企业融资双缺口进行分析。分别选取上市的14家大企业和14家中小企业的数据进行回归分析,分析指出金融机构对中小企业贷款时存在规模歧视,中小企业会推迟更新固定资产,使用长期借款弥补短期资金紧缺,不利于其长期发展。 Based on the literature review of SME financing gap, this paper analyzes the SME financing double-gap from the perspective of economics, macro and micro. We choose the listed 14 large enterprises and 14 SMEs data regression analysis, analysis shows that financial institutions have small-scale loans to SMEs when there is scale discrimination, SMEs will postpone the update of fixed assets, the use of long-term loans to make up for short-term financial constraints, not conducive to Its long-term development.