中小企業政策之國際比較

王素彎 ； 李珮芸

《台灣經濟論衡》 2卷11期 (2004/11) Pp. 35-75

並列摘要

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.