【正文】 應(yīng)該考慮支持中小企業(yè)作為一個(gè)長(zhǎng)期的使命，應(yīng)長(zhǎng)期制度規(guī)劃,保證資金將被納入年度政府預(yù)算,保證活動(dòng),提供作為餐桌上的資金來(lái)源。2．3 The lag of credit guarantee legal construction As an important ponent of national financial support policy, SME credit guarantee system needs specialized laws and regulations．In this regard．1aws and regulations concerning with SME credit guarantee industry in China are mainly Company Law, Guarantee Law, SME Promotion Law as well as departmental rules and 1ocal regulations made by local governments according to relevant policies．Among them．Company Law does not make special regulations for guarantee institutions and Guarantee Law adjusts nonprofessional guarantee acts of enterprises and natural persons and concerns with the protection of the creditors’interests．However it not yet clearly defines market access and withdrawal of the specialized guarantee institutions，business range and variety, qualification of employees，financial and internal control system．industry selfregulation and government regulation and other issues．0ther issued policies have been suitable for government guarantee institution in a narrow scope of application．Therefore．the current national development of legal system on the protection of guarantee industry lags behind the development of the industry．Therefore，market access，business operations and market withdrawal are in a laissez—faire state．which has seriously hindered the sound development of the credit guarantee system． 信用擔(dān)保法律制度的嚴(yán)重滯后作為國(guó)家金融支持政策重要的組成部分,中小企業(yè)信用擔(dān)保體系需要專業(yè)的法律法規(guī)。s impossible for government which fulfills the macro—control and social management functions to play a leading role in SME guarantee system without enough capital．Therefore．it is unnecessary and impossible for SME credit guarantee system to overdependent on government．2我國(guó)信用擔(dān)保體系存在的主要問(wèn)題中小企業(yè)信用擔(dān)保體系主要結(jié)構(gòu)問(wèn)題就是：政府過(guò)多的擔(dān)保機(jī)構(gòu)和擔(dān)保貸款而私立物擔(dān)保（包括互助性擔(dān)保和商業(yè)擔(dān)保）僅有一點(diǎn)比例。建立中小企業(yè)信用保證基金及其輔助系統(tǒng)。占總數(shù)的29%。大多數(shù)的商業(yè)擔(dān)保機(jī)構(gòu)使用高擔(dān)保費(fèi)用作為基金的補(bǔ)償。3．2 To establish SME credit guarantee fund SME Credit Guarantee Fund is mainly financed by government and other institutions．groups and relevant mercial banks set up specialized agencies to guarantee for loans bank．But it also raises capital directly from the financial market．When guaranteed panies can not repay debt．Credit Guarantee Fund assumes responsibility to liquidate debts．SME which receive the service from Credit Guarantee Fund must Pay a certain fee．Taiwan，”small and medium—sized kingdom，”as early as 1 974，has established the”SME Credit Guarantee Fund”。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