中小企业的健康发展是我国社会主义市场经济建设、构建和谐社会以及民生发展的重要基础力量,发挥着大中型企业无法替代的作用。如何在财税金融政策上为中小企业健康发展创造良好环境,具有现实重要的意义。笔者从中小企业健康发展的现实意义出发,归纳总结了财税金融政策促进中小企业发展的相关措施。 The healthy development of small and medium-sized enterprises is an important foundation for building a socialist market economy, building a harmonious society and people’s livelihood, and plays an irreplaceable role for large and medium-sized enterprises. How to create a good environment for the healthy development of SMEs in fiscal, taxation and financial policies is of great realistic significance. Based on the practical significance of the healthy development of SMEs, the author summarizes relevant measures to promote the development of SMEs by fiscal and taxation financial policies.