【作者】 王廷科； 李伯德；

【Author】 WANG Ting-ke, LI Bo-de(Editorial Department of Journal Lanzhou Commercial College, School of Information Engineering; Lanzhou 730020, China)

【机构】 兰州商学院学报编辑部信息工程学院；

【摘要】 在美国经济社会发展过程中,中小企业在产品生产、销售、服务提供以及对美国经济体制和文化价值的影响方面发挥了重要作用。因此,在州和联邦的立法中,小企业经常获得特别的待遇。这为中小企业的发展创造了公平竞争的外部环境。借鉴美国扶持中小企业发展的成功经验,加快立法,为我国中小企业发展提供财税扶持,以实现中小企业的可持续发展。更多还原

【Abstract】 In the process of economy and social development in America, a lot of medium-and small-sized enterprises have been playing an important role in many fields such as production, selling and service, which greatly influences on the American economic system and cultural value. Hence, the enterprises are always given special treatments in the legislation of States and that of the Federal Government. A fair competition is encouraged for the development of the medium-and small-sized enterprises under the favorable circumstances. Only by drawing on the American experiences in the field, in order to strengthenthe legislation, to provide financial and tax supports, to achieve their sustainable development.更多还原