Small and medium sized enterprise is the most active economic agent in the market economy, the major driving force for economic growth. At present, small and medium sized enterprise in developing countries has playing an increasingly important role in absorbing the surplus labor force, maintaining social stability, attracting private investment, with sanding the economic fluctuations , promoting economic development and technological innovation, filling in a gap in the large enterprises, providing cooperation mating , harmonizing regional economic development and maintaining market economy vitality. Small and medium sized enterprise has not only becoming a new economic growth point in the national development, but also the indispensable motivation to allocate the effective market resource. However , comparing with the developed countries, developing countries included China, the special socio-economic and political environment, making the development of small and medium enterprise encountering some common problems. Such as financing difficulties, a serious shortage of funds, backwardness of the information construction , lack of human resources, the weak team spirit ,not meeting the needs of economic development and so on. The economic position of small and medium-sized "strong-bit vulnerable," the immature market environment in developing countries, both has made demand of a strong policy for our government and the government fiscal policy plays an important role in that .This paper has summarized the experience and lackness of small and medium enterprises'development in our country's financial support and proposed the corresponding countermeasures through the comparison research of means of financial support for small and medium enterprise between the developed countries and our country. |