中小企业是国民经济中一支不可忽视的力量，是经济活力的基础，一国综合国力的基本体现，无论发达国家还是发展中国家莫不如是。美国中小企业占企业总数的 ９８．３％，从业人员占企业职员的７０％。我国的中小企业约１０００万户，占企业总数的 ９９％，其产值和利税分别占６ Small and medium-sized enterprises are a force that can not be neglected in the national economy, the basis of economic vitality and the basic embodiment of the overall national strength of a country, regardless of whether developed countries or developing countries. U.S. SMEs account for 98.3% of the total number of enterprises, employing 70% of employees. About 10 million SMEs in our country account for 99% of the total number of enterprises, with their output value and profits and taxes respectively accounting for 6%