论“中小企业”的立法界定标准——从 比 较 法 的 视 角

西方各国对“中小企业”的立法界定标准差异显著，在其本国内每一部政府扶持立法通常都规定了自己的“中小企业”定义。我国对“中小企业”的立法界定标准先后进行过几次大调整，但目前的立法仍存在诸多缺陷，需要进一步加以完善。立法界定“中小企业”，应以“小”的本质涵义为起点，以“相对随意性”为指导理论。

The Standard of Legal Definition of the Small and Medium Enterprise——From the aspect of comparative law

The western countries define "the small and medium enterprise" quite differently,moreover,even in one country,each governmental supporting legislation has its own definition of "the small and medium enterprise".The Chinese legislative definition of "the small and medium enterprise" has experienced several great adjustments,but the present definition still has many defaults to improve.The legislative definition of "the small and medium enterprise" should regard the essential implication of "smallness" as its starting point,and regard "relative freeness" as its directive theory.