摘要：随着经济的发展，中小企业在国民经济中的地位越来越重要，中小企业发展中存在的问题也引来了社会各部门的关注。融资难一直是中小企业的老大难问题，本文将先对我国中小企业融资现状进行介绍，而后详细分析中小企业融资难的原因。学习发达国家和地区在处理中小企业融资方面的经验，从中小企业本身、政府当局和融资渠道的拓展三个不同的方面提出相应的方法和对策。本文的创新之处在于以后金融危机为背景，讨论了目前状况下金融危机对中小企业的影响，结合中小企业融资成功的和失败的案例，从中吸取经验和教训，通过间接经验提供更有说服力的论据。力图站在全局的高度，多方面、高层次的提出适宜中小企业的融资渠道，完善中小企业融资体系。在目前金融危机的全球侵袭下，再次研究中小企业融资难具有鲜明的时代意义，它关系到中小企业的生死存亡。

关键词：中小企业，直接融资，间接融资，税收优惠

Abstract：With economic development, small and medium enterprises in the national economy is becoming increasingly important, SME development problems also attracted the concern of all sectors of society. Financing difficulties of SME has been a chronic problem, and this paper will introduce the current situation of SME financing first, and then a detailed analysis of the reasons for SME financing. Learning the experience of developed countries and regions in addressing SME financing, put forward corresponding countermeasures from SME itself, the Administration and expand of financing channels. The innovation in this paper is the discussion of the current situation of financial crisis’ impact on SME in the background of the current financial crisis. Learn from foreign countries’ successful and failed experience. Discover appropriate financing channels for SME from different angles, and perfect SME financing system. In the current global financial crisis, it is related to the survival of SME to re-examine the financing of SME with a distinct sense of the times.

Keywords: SME, direct financing and indirect financing, tax incentives