【正文】 s stock market, establish the gem, as soon as possible, the enterprise property market directly in stateowned enterprises listed at the same time, allowed conditions for listing of small and mediumsized enterprises into the capital market. Also solve a listed pany of its shares in listed stateowned, can realize the circulation problems, shares of stock, promoting the circulation of the gem market as soon as possible. Gem mainly depends on the development of the enterprise, such as potential small and mediumsized enterprises into stateowned enterprises create conditions as soon as possible. (3) cultivating and developing bond financing market, develop China investment fund market, promote the development of small and mediumsized enterprises of scientific research innovation ability. In order to support the development of small and mediumsized enterprises should straighten out the issuance examination system, gradually relaxing restrictions, expand the scale of perfect bond issued amount secured credit rating system, support the operation efficiency and repay ability of small and mediumsized enterprises through the issuance of bonds. Also should include convertible bonds issuance of corporate bonds, and actively explore the asset securitization, real estate mortgage securitization, etc. Vigorously promote the openend fund of the development of securities investment funds, the abundant fund variety, guide savings to investment. While developing venture investment funds. (4) establishing and perfecting the bank for small and mediumsized enterprises, specialized service system for small and mediumsized enterprise service. For small and mediumsized enterprise development services to the small and medium sized financial institutions, accelerate the establishment of small and medium sized financial institutions. The small and medium sized financial institutions general understanding of local basiclevel, can use local information about the production status of small and mediumsized enterprises, so that small and medium sized financial institutions in providing financial support to small and mediumsized enterprises, with information and transaction costs low. The small and medium sized financial institutions and the mon development of small and mediumsized enterprises can promote each other, the two plement each other. 2． 3 government should take effective measures to increase the financing for small and mediumsized enterprises. (1) the government departments for solving the problem of small and mediumsized enterprises financing take a series of policy measures, the people39。t do the books, establish and improve the system of financial statements, and improve enterprise financial status of transparency and the credibility of the financial statements. Pay the debt and bank actively establish enterprise, payment of the credit system, improve the level of trust panies. (3) to strengthen internal management, improve enterprise39。t enjoy the preferential policy. In China, although the difference of small and mediumsized enterprises to reduce rates, two or three year from shall be exempted from ine tax preferential tax policy, etc, but due to the small and mediumsized enterprises are smallscale taxpayers, in the process of operation, shall enjoy the preferential policy. Finally often actual 2 to solve our sme financing ways Due to the financing, enterprises, banking and government tripartite, therefore, to solve the difficulty in financing smes, needs the joint efforts of the three. Regulate internal management of small and mediumsized enterprises, improve the prehensive quality of enterprises (1) to clarify the rights, establish enterprise jointstock system. Actively promote enterprise property rights system reform, the only enterprise of property rights, the operator to clarify their behavior and the future development of the enterprise, the enterprise is responsible for the credit can be established. According to the requirements of the modern enterprise system and its own characteristics, the small and mediumsized enterpr