台湾中小企业的蓬勃发展离不开辅导政策的实施。从中小企业辅导政策概念出发,分析中小企业辅导政策体系构成,得出中小企业辅导政策有被动辅导期、选择辅导期、联合辅导期及整体辅导期4个演变过程,并探讨每个时期辅导政策对中小企业发展的作用,最后给出台湾中小企业辅导政策对大陆中小企业发展的有益借鉴。
The flourish of Taiwan SMEs cannot be separated from the implementation of the SMEs policy .This paper aims to study the concept of SM Es policy ,its organization ,evolution and its contribution to the SM Es .Departure from the con-cept of SM Es policy ,We analyze the organization of SM Es policy system ,then we found there are four periods of SM Es policy .Depend on this ,We analyze the contribution of the policy in each period .Finally ,Useful references will be given to the mainland SM Es'development .