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欧洲联盟将中小企业的概念界定为:“雇员人数不超过250人、年营业额不超过4000万欧洲货币单位或年资产负债总计不超过2700万欧洲货币单位的公司”。(王建优,1998)六七十年代欧洲的经济危机使一些大企业陷入困境,而中小企业却是异军突起,蓬勃发展起来,到八十年代,中小企业成为欧洲许多国家国民经济中一支重要的力量,是推动技术进步的最活跃因素,在经济发展中都发挥着不可替代的作用。在今天的意大利和法国,以雇佣人数指标来衡量,中小企业的企业规模占有超过99%的绝对优势,有的国家中小企业中的就业人数甚至超过了总人口60%。中小企业因其数量多、规模小、分布广、机制活,以及在经济发展中的重要地位和作用,引起当今世界各国的广泛重视。1995年欧洲联盟委员会通过的关于大力发展中小企业的政策报告,要求各成员国最大限度地发展中小企业,使之在创造就业和促进经济增长等方面最大限度地发挥作用。有不少学者预言,欧洲的21世纪将是中小企业时代,中小企业将成为“中心企业”。纵观欧洲各国的经济发展历史,其工业过程无不是从大力发展中小企业起步,以发展中小企业来积聚实力是他们通向现代化的必由之路。在中国经济发展的现阶段,中小企业的重要作用已逐渐为人们所认识。乡镇企业的异军突起、外资企业的大举进入,以及私营经济的蓬勃发展,形成了我国中小企业发展中的有生力量,而“抓大放小”政策的实施及以“股份使用制”为代表的国有中小企业改制的推行,无疑将为国有中小企业松绑解困,为其注入发展的活力。(舒萍,1998)在此形势下,研究欧洲一些国家对中小企业所进行的一些政策扶助策略,对国内的中小企业研究具有一些参考价值。
The European Union defines the concept of small and medium-sized enterprises as: “companies with no more than 250 employees and annual turnover of up to 40 million European currency units or annual aggregate liabilities of no more than 27 million European currency units”. (Wang Jianyou, 1998) In the 1960s and 1970s, the economic crisis in Europe brought some big enterprises into trouble. SMEs, however, emerged as a sudden emergence and flourish. By the 1980s, small and medium enterprises became an important force in the national economy of many European countries Is the most active factor in promoting technological progress and plays an irreplaceable role in economic development. In today’s Italy and France, measured by the number of people employed, the size of SMEs accounts for more than 99% of the firm’s size. In some countries, the number of SMEs employed exceeds 60% of the total population. Because of their large number, small size, broad distribution, mechanism and their important position and role in economic development, SMEs have caused widespread attention in all countries of the world today. The policy report on the vigorous development of SMEs adopted by the European Commission in 1995 requires Member States to maximize the development of SMEs and maximize their contribution to job creation and economic growth. Many scholars predict that the 21st century in Europe will be the era of small and medium-sized enterprises, and SMEs will become “central enterprises.” Looking at the history of the economic development in various European countries, the industrial process has all but started from vigorously developing small and medium-sized enterprises and the accumulation of strength by developing small and medium enterprises is the only way for them to lead to modernization. At this stage of economic development in China, the important role of SMEs has gradually become known to the public. The sudden emergence of township and village enterprises, the massive entry of foreign-funded enterprises and the vigorous development of the private economy have formed the viable force in the development of China’s small and medium-sized enterprises. However, the implementation of the policy of The implementation of the reform of state-owned SMEs represented by them will undoubtedly ease the state-owned small and medium-sized enterprises and inject vitality into their development. (Shuping, 1998) Under this situation, studying some policy support policies for SMEs made by some European countries has some reference values for the domestic research on SMEs.