【正文】 企業(yè)信用擔(dān)保體系由一個身體和兩個翅膀構(gòu)成，身體指城市、省份和國家信用擔(dān)保系統(tǒng)。這是因為中小企業(yè)不健全的信用擔(dān)保體系造成的，基于中國中小企業(yè)擔(dān)保體系和它的問題，本論文通過正常的分析提出了完善中國中小企業(yè)的擔(dān)保體系的的建議。為了使保障體系發(fā)揮其應(yīng)有作用，有必要根據(jù)實際情況建立不同的信用擔(dān)保機(jī)構(gòu)模式。國家中小企業(yè)信用再擔(dān)保機(jī)構(gòu)為省中小企業(yè)信用擔(dān)保機(jī)構(gòu)提供服務(wù)，省中小企業(yè)信用擔(dān)保機(jī)構(gòu)為城市中小企業(yè)信用擔(dān)保機(jī)構(gòu)服務(wù)，城市中小企業(yè)信用擔(dān)保機(jī)構(gòu)為社區(qū)互助機(jī)構(gòu)和商業(yè)擔(dān)保機(jī)構(gòu)提供服務(wù)和業(yè)務(wù)。Since l 998．the credit guarantee system for SME has been established in China．According to the survey from National Development and Reform Commission，by the end of 2006，there are 3366 guarantee institutions in China．including 359 provincial ones and l 665 municipal ones．668 institutions are funded by government．629 institutions are supported in financing．a(chǎn)nd 2049 institutions are funded by non—government．There are 2863 pany legal persons，38l institution units and l22 juridical associations．Guarantee institutions raise the total capital amounts to l23．258 billion yuan．of which 35．746 billion yuan is contributed by government．a(chǎn)ccounting for 29％of the total．Guaranteed panies are up to 379．586 and guaranteed capital amounts to billion yuan．Among 3366 guarantee institutions services．there are 1．28 million services．whose single guaranteed capital below one million accounting for 85．8％ of the total．自從1998年，信用擔(dān)保體系應(yīng)經(jīng)在中國建立，依據(jù)國家發(fā)展和改革協(xié)會的調(diào)查，到2006年年底，將有3366家擔(dān)保機(jī)構(gòu)在中國，包括359個省擔(dān)保機(jī)構(gòu)和1665個互助性機(jī)構(gòu)，668個機(jī)構(gòu)將由政府建立，629個機(jī)構(gòu)通過融資建成，2049個由非政府資助而成。后來，美國。2 The Major Problems in Our Credit Guarantee System2．1 The structural problem of SME credit guarantee system The major structural problems of SME credit guarantee system are that the government guarantees too much in the institutions and guaranteed loans while private capitalbased guarantee （including mutual guarantee and mercial guarantee)takes a little proportion．In a word．SME credit guarantee is a market phenomenon because it is mainly caused by SME financial difficulties．In the market economy．government exists and operates as a macro—controller and social manager to regulate the market，make and maintain the market rules．Obviously government does not have a constitutional foundation and capability to solve the market problems．What’s more，as SME loans gap is a market phenomenon，the market itself has mechanism．motivation and capacity to solve it．that is to say, private capital gives loan guarantees in the SME loan market．In fact．because of the large quantity and wide—ranged SME．personalized loans demand．a(chǎn)nd everincreasing enterprises annually, it39。實際上，由于中小企業(yè)的數(shù)量多，范圍廣，個人化的貸款需求，每年有越來越多的企業(yè)，政府沒有足夠的資金不可能充當(dāng)中小企業(yè)擔(dān)保體系的領(lǐng)導(dǎo)者去踐行微觀控制和社會管理的功能。不管怎樣，盡管政府擔(dān)保機(jī)構(gòu)作為一個非盈利機(jī)構(gòu)僅要很低的保險費(fèi)，但是當(dāng)?shù)刎斦Y源和資產(chǎn)是一次性投資。事實上，中小企業(yè)需要特別的擔(dān)保機(jī)構(gòu)因為他們的信用度偏低，既不合格保證事情也不找一個非金融中介機(jī)構(gòu)的擔(dān)保人。這也導(dǎo)致了現(xiàn)有的從業(yè)人員沒有能力勝任這項工作，擔(dān)保事項基本上局限于長期貸款擔(dān)保,如流通股本,罕見的設(shè)備、技術(shù)創(chuàng)新等。其中，公司法沒有為擔(dān)保機(jī)構(gòu)制定特定條例，擔(dān)保法調(diào)整企業(yè)和自然人作為非專業(yè)保證作為并且關(guān)心債權(quán)人的利益。3 Proposals to Perfect Credit Guarantee System improve guarantee industrialization by establishing multimodality guarantee institution according to reality It’s objective and essential for market economy to require guarantee acts to develop guarantee industrialization．According to SME situations at different stages．multi—modality guarantee institutions can be established．Those SME which own weak primitive accumulated capital and scarce funds at the initial stage can be supported by government to be a driven guarantee structure．For other SME which begin to take shape on capital accumulation in rising phase of the development，they can have chosen to bee shareholders and establish private mutual guarantee institutions based on the principle of mutual benefit and mutual assistance．3. 完善中小企業(yè)信用擔(dān)保制度的建議市場經(jīng)濟(jì)發(fā)展擔(dān)保行業(yè)需要實際行動是客觀和關(guān)鍵的，依據(jù)不同國家的中小企業(yè)現(xiàn)狀，可以建立多規(guī)模的擔(dān)保機(jī)構(gòu)，在初步階段政府可以支持那些原始積累資金軟弱基金稀缺的中小企業(yè)成為驅(qū)動擔(dān)保結(jié)構(gòu)。當(dāng)擔(dān)保公司不能歸還貸款，信用擔(dān)?；鸪袚?dān)清算債務(wù)的責(zé)任，接受信用擔(dān)?；鸱?wù)的中小企業(yè)必須付一定費(fèi)用。中小企業(yè)擔(dān)保業(yè)務(wù),可以直接促進(jìn)自身發(fā)展和增加財政收入, 因此,中小企業(yè)信用保證基金可以并不只是一次性的。我們應(yīng)該為擔(dān)保條件，接入系統(tǒng)，操作模式，法律規(guī)范，風(fēng)險,取得等作出規(guī)定，是中小企業(yè)信用擔(dān)保體系能夠根據(jù)法律調(diào)整操作，阻止風(fēng)險，保障他們的合法權(quán)利和利益。Referencesf l1．XIA0 Yangqing．Economics Thinking on China’S Credit Guarantee System for Small andMedium—sized．Financial Sight，2007，(3)：59(in Chinese)[2]．LI Yanjin．Measures to Improve the SME Credit Guarantee System．Banking Practice，2008，(1)：102(in Chinese)f31．GE W“On the Credit Guarantee System for Small and Medium—sized Problems andCountermeasures．The Contemporary Economy,2008，(1)：1 02(in Chinese)【4]．X1AO Yangqing．SME Credit Guarantee System：The Japanese Experience and Enlightenment．Contemporary Economic Research，2008，(2)：69(in Chinese)344