【作者】 朱天武；

【导师】 邓泽宏；

【作者基本信息】 武汉科技大学 ， 马克思主义理论与思想政治教育， 2004， 硕士

【摘要】 台湾中小企业在短短几十年间迅速发展，在台湾经济中发挥着越来越重要的作用，这与台湾当局一直以来所采取的扶持中小企业的法律政策和措施有着密切的的关系。为促进中小企业的稳健发展，台湾当局从1967年就开始制定《中小企业辅导准则》并最终制定了《中小企业发展条例》，可视为台湾中小企业基本法。在此基础上，台湾当局根据本地的情况和发展中小企业的具体需要，还制定了许多涉及中小企业发展某一方面的专项法规，形成了由中小企业基本法和专项法规组成的较为完善的中小企业法律法规体系，以便更好地指导中小企业的发展，并以此为准则，从建立中小企业行政领导机构入手，建立健全了财务融通、互助合作、经营管理以及技术研发等十大辅导体系，从而建立了完善的中小企业法律政策保障体系。而中国以及湖北省一直以来都较为忽视中小企业的发展，相关的法律法规都不完善甚至空白。虽然现在情况有所改善，也颁布了《中小企业促进法》，但目前中国特别是湖北省缺乏对中小企业的重点扶持政策，尤其缺乏有关中小企业融资、技术、财税等方面的法律政策，借鉴台湾的成功经验，本文提出从强化中小企业管理机构职能，构筑技术创新支持体系、金融支持体系、财税支持体系、社会化服务体系等方面健全湖北省的中小企业法律政策支持体系。更多还原

【Abstract】 Small and medium-sized enterprises plays a important role in Taiwan economic, more and more. This depends on the laws and policies adopted by Taiwanese authorities to support the development of small and medium-sized enterprises. For the steady development that promote the small and medium-sized enterprises, Taiwanese authorities had set up ’The Standard to Guide Small and Medium-sized Enterprises’ in the 1967 and set up ’The Regulation to Develop Small and Medium-sized Enterprises’ at last which we can see it as basic law of small and medium-sized enterprises in Taiwan. According to the acquisition of the development of the small and medium-sized enterprises it make up many of and specialized rules for small and medium-sized enterprises. Regard this as the standard, Taiwanese authorities had established Ten Guide System . Now Taiwan has sound policies and laws system for small and medium-sized enterprises. However, China especially Hubei has been ignored the development of small and medium-sized enterprises . related rules are not good enough to find good for the advancing thought which is being better. Now China especially Hubei province lacks polices and laws to support the development of small and medium-sized enterprises, the paper proposes that we should draw on the experiences of Taiwan as a guide to our efforts to sound our policies and laws system small and medium-sized enterprises through rendering more support to them.更多还原