中小企业融资难的问题不仅是我国经济发展中遇到的难题,同时在世界范围内也普遍存在,但我国中小企业的融资难有其特殊之处,与我国经济改革的特定模式密切相关。文章从域外中小企业融资体系建设状况入手,从当前的实际情况出发,得出构建完善中小企业融资体系的法律制度,才能切实满足我国中小企业不同层次融资需求的结论。 The problem of SME financing is not only a difficult problem in China’s economic development, but also widespread in the world. However, the financing of SMEs in China is not unique and is closely related to the specific model of China’s economic reform. Starting from the current actual conditions, this article draws the conclusion that the legal system of financing system for SMEs can be constructed and perfected in order to effectively meet the financing needs of SMEs at different levels.