一、导语中小企业以其独特灵活的运行体制和经营机制在国民经济发展中起着举足轻重的作用。随着社会主义市场经济的确立和改革开放的不断深入,中小企业在活跃市场、吸纳就业、促进技术创新、科技成果转化、出口创汇、加快小城镇建设和农业产业化等方 I. Introduction Small and medium-sized enterprises play an important role in the development of national economy with their unique and flexible operation system and operation mechanism. With the establishment of the socialist market economy and the continuous deepening of reform and opening up, SMEs in the active market, to absorb employment, promote technological innovation, scientific and technological achievements, export earnings, accelerate the construction of small towns and agricultural industrialization and other parties