中文摘要：

本文以深交所中小企业板块27家上市公司为样本，从盈利与成长角度，全面地分析中小企业财务现状。采用横向对比的方法，概述中小企业板块上市公司的财务状况，采用纵向分析的方法，考量中小企业板上市公司成长状况，从财务角度为中小企业的成长研究以厦政府政策制定提供依据。

英文摘要：

The financial state of small companies, listed in stock market of small companies, will be discussed in this paper focused on the ability of profit and growth. The financial states will be summarized with the method of horizontal analysis, the growth will be calculated with the method of vertical analysis , and then provide the reference for study and decision - making.