According to the previous research reports of the National Development and Reform Commission and the Ministry of Finance, small and medium-sized enterprises have become an important force in China's national economic and social development over the past 30 years since the reform and opening up, playing a decisive role in their respective economic fields. The output value, added value and profits and taxes created by small and medium-sized enterprises account for an absolute proportion, which plays a very important leading role in resettling urban and rural employed people. With the continuous improvement of China's economic system reform, under the influence of the international financial crisis and the great uncertainty of the world economic development pattern, the development of China's small and medium-sized enterprises faces many new opportunities and challenges.