摘要:中小企业与经济增长、民生就业和社会稳定息息相关，分布在各个领域，涵盖国民经济的主要行业。近年来，中小企业数量增长较快，经济总量不断扩大，结构调整和转型升级的意愿增强。然而随着中小企业的发展，由于中小企业自身的因素和外部环境的影响，中小企业的融资问题成为阻碍企业发展的棘手问题。资金的严重短缺，限制了企业规模，使中小企业的发展步伐放缓。

　　　本文从中小企业的划分界定着手，结合华商药业有限公司的发展情况，对政府和金融机构关于中小企业支持情况进行分析，对其经营现状和融资现状进行分析，剖析该企业关于进行融资租赁的制约因素，并分别从政府、企业等几个角度提出相应的解决对策。

关键词 融资租赁；中小企业；企业发展

Abstract:The medium-sized and small enterprise and economic growth, employment and social stability are closely related to people's livelihood, distribution in various fields, including the main industry of the national economy. In recent years, the number of small and medium-sized enterprises rapid growth, the economy expanded, structural adjustment and transformation and upgrade will increase. However, with the development of small and medium-sized enterprises, due to the impact of SMEs own factors and the external environment, the financing problem of small and medium-sized enterprises to become a tough problem to hinder the development of the enterprise. A serious shortage of funds, limited the size of firms, which slowed down the pace of development of small and medium-sized enterprises.

　　　This paper from the definition of small and medium-sized enterprises to division, based on the developing situation of Chinese Pharmaceutical Co., Ltd., for the government and financial institutions on the analysis of small and medium-sized enterprises, analyzes on the present operation and financing of the status quo, analysis of the enterprises on the lease financing constraints, and put forward the corresponding countermeasures from several governments, the enterprise point of view.

Keywords  finance lease  medium-sized and small enterprises  enterprise development