借鉴国际经验 构筑我国中小企业发展的财政政策支持体系：财政支持非公有制经济发展的重要举措

大力发展非公有制经济是我国“十五”期间经济结构调整的重点内容之一，中小企业是非公经济的最主要形式，已在我国的经济中占有越来越重要的地位，特别是对促进经济增长、缓解就业压力、增加地方财政收入等方面发挥着不可替代的作用。但目前中小企业的进一步发展面临着融资困难、人才缺乏、负担过重等多种障碍，因此，如何促进中小企业的发展是成为我国面临的一个重要课题。西方发达国家在利用财政促进中小企业发展方面有许多可供借鉴的成功经验。本文在借鉴西方各国促进中小企业发展的财政政策基础上，结合当前我国中小企业发展中存在的实际困难，立足我国现实国情，选择适合的财政政策促进我国中小企业发展，使之成为我国的一个新的经济增长点和财源增长点。

Using the International Experience, Constructing the Fiscal System to Support the Medium-and-small-sized Enterprises

Medium-and-small-sized Enterprises(MSSE) play a more and more important role in our national economy, especially for promoting economic growth, alleviating the pressure of unemployment and increasing local fisca income. However, the MSSE are being faced with a lot of difficulties such as financing, scarce of talents and heavy burden. How to support the further development of this kind of enterprises has become one of the important urgent tasks of our country. There are some successful experiences in western country that we can use for reference. Basing on Chinese reality and using of the international experience of other countries, the paper puts forward some suggestions on choosing the proper fiscal and policies to develop MSSE.