我國中小企業涵蓋97％以上的企業總數，同時擁有7成以上的就業人口，台灣中小企業具有旺盛的創業家精神、靈活的經營模式、綿密的產業上下游以及彈性的產品組合等特質。但由於台灣中小企業多因其規模小，致使生產、銷售、管理、財務等功能管理無法同時均衡發展，因此,各公司會經由合作的關係尋求彼此最大的利益,藉由企業與外部夥伴的各種策略結盟，提升企業共同的獲利，並以本身特有經營的商業模式，來創造新的策略夥伴。
惟中小企業常因先天體質較不健全，財務資訊透明度較低，因此向銀行融資也存在有許多困難，一般中小企業資金籌措來源除股東出資、盈餘及提存之各項準備以及私人借貸與商業信用融資外，主要資金來源管道仍集中於使用銀行貸款的金融工具，惟中小企業容易受外在經營環境改變及政府政策之調整，而影響其融資的取得。故本研究另分析探討中小企業如何在資源有限的狀況下，突破重圍、創新經營理念來取得策略夥伴的共識、取得銀行資金來源。

Small and medium enterprises (SMEs) in Taiwan comprise over 97% of the total number of enterprises, accounting for over 70% of the employment population. Taiwan’s SMEs possess a strong entrepreneurial spirit and flexible business model, dense upstream and downstream industries, product mix, and other characteristics. However, due to the small scale of SMEs in Taiwan, the production, sales, management, finance, and other functional management of SMEs fail to simultaneously achieve balanced development. Therefore, companies maximize profits through cooperation and various strategic alliances between companies and external partners, thereby enhancing the common interests of the companies and creating new strategic partners through their own unique business model.
However, SMEs are often fundamentally lacking in terms of robustness and financial information transparency. Hence, great difficulties are often encountered when they turn to banks for financing. In general, in addition to capital contributions of shareholders, surpluses, reserves, private lending, and commercial credit financing, the main funding sources of SMEs are mostly bank loan-related financial instruments. Nevertheless, SMEs are vulnerable to business environment changes and government policy adjustments, which in turn affect the acquisition of financing. Therefore, this study also includes an analysis of how SMEs breakthrough bottlenecks despite their limited resources, obtain a consensus from their strategic partners through an innovative business philosophy, and acquire funding sources from banks.

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網路部分
1. 經濟部國際貿易局網站，http://www.trade.gov.tw/Pages/List.aspx?nodeID=720
2. 經濟部中小企業處-中小企業法規-中小企業認定標準，http://www.moeasmea.gov.tw/ct.asp?xItem=672&ctNode=214
3. 台灣綜合研究院中小企業基本知識，http://www.tri.org.tw/ceo/index.html