中小企業政策之國際比較

重視中小企業發展是世界的潮流，各國中小企業家數之統計占全體企業比率多超過九成以上，足以顯示中小企業對一國經濟發展扮演舉足輕重的角色。本文擬從蒐集各國中小企業發展現況著手，進而瞭解各國對中小企業輔導政策之施行。基本上，各國促進中小企業發展的動機與目的是一致的，採取的輔導措施也有諸多相同之處，但因國情不同與各國中小企業結構差異，制定的中小企業輔導政策亦各有特色；因此，本文首先蒐集各國中小企業之相關資料，加以整理彙整；其次，概述各國中小企業發展現況及輔導政策，進而分析各國中小企業政策之異同點，最後提出建議供我國參考之借鏡。

An examination of the structure of industrial scale in different countries reveals that small and medium-sized enterprises (SMEs) usually account for a high proportion of all business firms. In the United States, for example, SMEs accounted for 99.7% of all enterprises in 2003. Hence, it has become a global trend for governments to attach high importance to the development of SMEs. As the small size of SMEs has put them at a competitive disadvantage, governments have sought to map out policies that will help them strengthen their competitiveness and thus raise their survival rate.
Owing to differences in the situations and SME structures of different countries, SME support policies vary from country to country. This paper collects, analyzes, and compares data on the SME development situations and SME support policies in various countries in order to provide the competent domestic agencies with a source of reference for policy making. The paper concludes that to assist the sustainable development of SMEs in Taiwan, the government should focus on continuing to eliminate obstacles to SME development, actively creating a favorable operating environment, reducing SMEs’tax burden, establishing an SME training fund, and simplifying SME funding, taxation, and application procedures.