中小企业对国民经济和社会发展具有重要的战略意义。受金融危机影响，中小企业融资难严重制约其发展。目前，中小企业融资现状为企业税费负担加重、资金来源渠道狭窄、融资成本相对较高和信用担保体系不完善等。现行财政政策对中小企业融资主要存在财政扶持机制运作不畅、税收政策优惠力度不够、政府采购倾斜力度小及税收政策激励性不足等约束。有效解决中小企业融资难困境，政府应发挥采购的引导作用，加大财政扶持投入和结构性减税力度，完善担保机构风险补偿机制。%SMEs is strategically important to the national economy and social development. Under the circumstances of global finan-cial crisis, difficulties in financing constrain SMEs' growth. Currently China's SMEs face challenges like heavy corporate taxation, narrow financing channel, costly financing and imperfect credit guarantee system. At this moment, the defects of fiscal and taxation policy include not-well-run mechanism of the supporting policy system, and insufficient incentives of corporate taxes and government procurement. Governments at all levels shall increase fiscal input and tax deductions, improve risk compensation mechanism for credit guarantee institutions and make government procurement information publicly available to overcome the SMEs' financing diffi-culties .
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