中小企业是微观经济的活力源泉,是国民经济的“生力军”,在推动经济发展、扩大社会就业、增加财政收入等方面发挥着重要作用。改革开放二十多年以来,我国的中小企业如雨后春笋迅猛发展,目前中小企业创造的最终产品和服务价值占我国GDP的一半以上。20世纪90年代以来,我国工业新 Small and medium-sized enterprises are the source of vitality of the micro-economy and the “new force” of the national economy. They play an important role in promoting economic development, expanding social employment and increasing financial revenue. Since the reform and opening up for more than two decades, China’s small and medium-sized enterprises have been springing up rapidly. At present, the final product and service value created by small and medium-sized enterprises account for more than half of China’s GDP. Since the 90s of 20th century, our country’s industry is new