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我国中小企业划分标准的法律界定 被引量:1

The Legal Determination of the Classification Criterion for Chinese Middle and Small Enterprises
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摘要 人们对中小企业在社会经济生活中的作用早已形成共识 ,我国即将对中小企业进行立法或制定相应政策 ,但只有确定了中小企业的划分标准 ,才能考虑对其进行扶持及保护。该文建议 :在中小企业基本法中用定性表述的方式来加以概括 ;在中小企业的具体立法及相关政策中 ,用定量表述的方式来确定中小企业的划分标准。 The function of middle and small enterprises in social economic has been long recognized and got common understanding. China will undertake legislations and policies for them. But it is impossible to support and protect the middle and small enterprises until the classification criterion is specified. This essay suggests: in the fundamental laws we determine the natures of the middle and small entemrises; in the specific legislations and re1ated policies we establish the criterions for them by quatitative analysis.
作者 费锦红
机构地区 嘉兴学院法律系
出处 《嘉兴学院学报》 2003年第1期78-81,共4页 Journal of Jiaxing University
关键词 中小企业 划分标准 立法 中国 middle and sma1l enterprises classification criterion legal limitation
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  • 1Commission recommendafion of 7 December 1994 on the transfer of small and medium - sized enterprises.
  • 2The In targeted programme in favor of SMEs and the craft sector.
  • 396/280/EC:Commission Recommendation of 3 April 1996 concerning the development of small and medium - sized enterprises.
  • 494/390/EC:Commission Reocommendation of 25 May 1994 concerning the taxation of small and medium - sized enterprises(Tat with EEA relevance).
  • 5Council Resolution of 30 June 1988 on the improvement ot the business environment and action to promote the development ot enterprises,especially small and medium - sized enterproses in the Community.
  • 6Council Resolution of 27 May 1991 on the action program for small and medium - sized enterprises including industry enterprises.
  • 7Council Resolution of 17 June 1992 on Community action to Support enterprises,in particular smell and medium - sized enterprises, including craft industry enterprises.
  • 897/15/EC:Council Decision of 9 December 1996 on a third multiannual programme for small and medium -sized enterpriaes(SMEs)in the Eurropean union (1997 to 2000).
  • 9Council Resolution of 22 April 1996 on the coordination of Community activities in favor of small and medium - sized enterprises and the craft sector.
  • 10山东省富臣科技文化开发中心,济南实用技术经济研究所编,陶哲.日本经济、日本企业是如何运作的[M]人民日报出版社,1996.

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