Definition standard of small and medium-sized enterprises in China
2007-05- 15
Small and medium-sized enterprises are the concept of enterprise scale, which is compared with large enterprises. To explore the financing support system for small and medium-sized enterprises, we must first define the criteria for small and medium-sized enterprises. For the definition of small and medium-sized enterprises, at present, countries (regions) in the world set different standards of reference system. By introducing and comparing the definition standards of small and medium-sized enterprises in different countries (regions) and the development status of small and medium-sized enterprises in major countries (regions) in the world, this paper provides a basis for analyzing the definition standards and development status of small and medium-sized enterprises in China, and exploring the significance of accelerating the development of small and medium-sized enterprises in China and the main factors that hinder their development.
First, the definition standards and development of small and medium-sized enterprises in major countries (regions)
For the definition of small and medium-sized enterprises, there are only three factors in the international frame of reference: first, paid-in capital; The second is the number of employees in the enterprise; The third is the business volume in a certain period (usually one year). Among these three factors, most countries only adopt two of them, and some countries adopt all three. Even countries that adopt the same frame of reference standards. Different countries define different standards.
In the United States, the meaning of small and medium-sized enterprises refers to those enterprises that do not require a large scale (including industries with neutral economic scale and uneconomical scale, and the scale index mainly refers to the number of enterprises); Second, it refers to small and medium-sized enterprises that are still in the process of developing to a larger scale. The United States has world-leading large enterprises, as well as quite developed small and medium-sized enterprises. There are two main classification standards for small and medium-sized enterprises in the United States: the first one is issued by the American Small and Medium-sized Enterprise Administration, which mainly classifies small and medium-sized enterprises in terms of quantity. For example, in the early 1980s, the number of employees in manufacturing industry was limited to 1500. The second is issued by the Economic Development Committee of the United States, which is mainly divided from qualitative aspects, stipulating that any enterprise is a small and medium-sized enterprise as long as it meets two or more of the following four standards. These four criteria are: (1) independent operation, that is, the business owner is also the manager; (2) The capital of an enterprise is provided by one person or several people; (3) The sales scope of enterprise products is mainly local; (4) Compared with large enterprises in this industry, the scale of enterprises is small. The above four standards are actually complementary. In recent years, the Small and Medium-sized Enterprises Administration of the United States has published the "Status of Small and Medium-sized Enterprises" every year, and adopted a simpler classification standard. Enterprises with no more than 500 employees and a turnover of no more than $6 million are called small and medium-sized enterprises. In addition, according to the situation of different development periods and the operating characteristics of different industries, the United States has classified the standards of small and medium-sized enterprises in detail. Small and medium-sized enterprises are the dynamic and fastest-growing enterprise organizations in the United States.
The definition of small and medium-sized enterprises by Bolton Committee in Britain scientifically reveals the essence of small and medium-sized enterprises from a qualitative point of view. First, SMEs generally occupy a small part of the relevant market. This means that small and medium-sized enterprises have little or no impact on price, product quantity or environment. But this does not rule out that small and medium-sized enterprises may occupy a large share in a small professional market. Second, small and medium-sized enterprises generally do not have any stereotyped management institutions. In other words, SMEs are generally managed by the owners themselves, who are responsible for decision-making and management. However, with the development of enterprises, professional management departments have gradually replaced them in part or in whole. Third, SMEs are not controlled by the parent company, which means that SMEs have their own decision-making autonomy. Of course, this is not absolute. It is not difficult to see the definition of small and medium-sized enterprises from the three definitions of Bolton Committee, emphasizing the nature of market share, personalized management and independent decision-making of small and medium-sized enterprises. Justice in nature cannot replace division in quantity. Therefore, the Committee initially defined nine departments, including manufacturing, retail, wholesale, construction, mining, automobile, service, road transportation and catering, as small and medium-sized enterprises with less than 200 employees, and later changed them to no more than 100 employees. In the field of British economics, another standard is put forward for SMEs. For example, Jim, the author of Small Enterprises-Finance and Control, believes that an enterprise can be called a small and medium-sized enterprise if it meets two of the following three conditions. These three conditions are: (1) the turnover does not exceed 1 ten thousand pounds; (2) The total assets and liabilities shall not exceed 700,000 pounds; (3) No more than 50 employees per week on average.
In Canada, manufacturing and retail industries have different standards for the division of SMEs. Enterprises with manufacturing annual sales of less than 2 million Canadian dollars and less than 50 employees are small and medium-sized enterprises. Enterprises with retail sales below 6.5438+0 million Canadian dollars and less than 50 employees are small and medium-sized enterprises. Small and medium-sized enterprises in Canada account for 96% of the national enterprises, and their output value accounts for 25% of the national gross national product. Employees in small and medium-sized enterprises account for 40% of the total number of employees in China.
In Germany, the Ministry of Economic Affairs generally divides the scale of enterprises according to the number of employees and annual turnover. In the industrial sector, enterprises with less than 500 employees and annual turnover of less than 654.38 billion marks are small and medium-sized enterprises; In business and other service industries, small and medium-sized enterprises have less than 50 employees and an annual turnover of less than 2 million marks.
Italy is a country with many small and medium-sized enterprises, and the government attaches great importance to it, so it is called "the kingdom of small and medium-sized enterprises". In Italy, there is no uniform provision for small and medium-sized enterprises in law, and the number of employees is mainly used as the reference frame standard for enterprise scale. Enterprises with more than 500 employees are regarded as large enterprises, and enterprises with less than 499 employees are regarded as small and medium-sized enterprises; Among small and medium-sized enterprises, those with 100-499 employees are generally regarded as medium-sized enterprises, and those with 99 employees or less are regarded as small enterprises. In addition, handicrafts are sometimes classified as small enterprises and sometimes as separate projects.
The French government stipulates that enterprises with less than 500 employees are small and medium-sized enterprises. According to the statistics of the French Ministry of Industry, from 65438 to 0995, there were about 2.29 million small and medium-sized enterprises in France, including 35,000 small and medium-sized industrial enterprises with more than 20 employees, accounting for 50% of the total number of employees in the country. The added value of French small and medium-sized enterprises accounts for 57% of the total added value of enterprises in China, the export value accounts for 25% of the total export value, enterprise investment accounts for 1/3 of the total investment, turnover accounts for 40%, and textile exports account for more than 70%.
Small and medium-sized enterprises in Japan are very developed and have their own characteristics in organizing and developing specialization and cooperation. According to the Basic Law of Small and Medium-sized Enterprises promulgated in Japan 1963, in industry, mining and transportation, enterprises with capital contribution or less than 6,543.8 billion yen and less than 300 employees are small and medium-sized enterprises. Small and medium-sized enterprises refer to enterprises with capital or investment less than10 million yen and less than 50 employees in commercial retail and service industries. Companies that operate the wholesale industry below 30 million yen and enterprises with less than 0/00 employees/kloc are small and medium-sized enterprises.
In South Korea, according to the policy definition of 1986, the scale of an enterprise is divided according to the number of employees and the amount of assets. Manufacturing, mining and transportation with less than 300 employees, construction with less than 200 employees and commercial service with less than 20 employees can be regarded as small and medium-sized enterprises as long as they are not owned by chaebol.
In 1996, Taiwan Province province of China put forward new criteria for the definition of small and medium-sized enterprises in Taiwan Province province in the report "Research on the Identification Criteria of Small and Medium-sized Enterprises" made by China Economic Research Institute of Taiwan Province Province: manufacturing, construction, ore and earth-rock mining, and stipulated that the paid-in capital should be less than NT$ 1 100 million yuan or the number of employees should be less than 300; Agriculture, forestry, fishery, animal husbandry, water and electricity industry, commodity industry, transportation, storage and communication industry, finance and insurance industry, real estate industry, industrial and commercial service industry and personal service industry, it is stipulated that the turnover of the previous year is NT$/kloc-0.5 million yuan or the number of regular employees is below/kloc-0.00.
Comparing the definitions of SMEs in different countries and regions mentioned above, we can find that the definition standards of SMEs have relative characteristics, mainly in the following three aspects:
Relativity of 1. region. Countries (regions) with different economic scales have different criteria for defining the scale of small and medium-sized enterprises. In Denmark, enterprises with more than 200 employees are large enterprises, while in some industries in the United States, such as aircraft manufacturing, enterprises with 1000 to 1500 employees are still small and medium-sized enterprises. More than 400 large enterprises in Denmark are not big enterprises by American standards.
2. Relativity of Time. The definition standards of small and medium-sized enterprises in various countries (regions) are constantly changing with economic development and social changes. For example, the Basic Law of Small and Medium-sized Enterprises promulgated by Korea 1966 defines enterprises with less than 200 employees or total assets of less than 50 million won as small and medium-sized enterprises. With the expansion of employees and total assets, enterprises with less than 800 employees or total assets of less than 500 million won are redefined as small and medium-sized enterprises in 1976. The definition standard of small and medium-sized enterprises in China has also been revised four times with the economic development.
3. Relativity of industry. Small and medium-sized enterprises in different industries have great differences in scale indicators such as employees, total assets and sales. For example, in Japan, small and medium-sized enterprises are defined as enterprises with less than 300 employees in industries such as industry, mining and transportation, while enterprises with less than 65,438+000 employees are defined as small and medium-sized enterprises in wholesale industry and enterprises with less than 50 employees are defined as small and medium-sized enterprises in retail industry and service industry.
Because the criteria for defining small and medium-sized enterprises are relative, it is more important to use the principle of dialectical relativity than the objective scale index when defining small and medium-sized enterprises.
Second, the definition and development of small and medium-sized enterprises in different economic periods in China
Since the founding of the People's Republic of China, there have been four changes in the criteria for the division of small and medium-sized enterprises in China: the first time was in the 1950s, mainly based on the number of employees, as the criteria for the division of enterprise scale: large enterprises with more than 3,000 employees, medium-sized enterprises with 500-3,000 employees, and small enterprises with less than 500 employees. The second time was in 1962 and the third time was in 1978. The State Planning Commission issued the "Provisions on the Standard Division of Large and Medium-sized Enterprise Villages for Capital Construction Projects", which changed the standard of enterprise scale division to "annual comprehensive production capacity". 1984 the State Council's "Trial Measures for the Second Step of Changing State-owned Enterprises' Fees into Taxes" established the classification standards for the scale of non-industrial enterprises in China according to the original value of fixed assets and the production and operation capacity of enterprises, mainly involving small state-owned enterprises such as public transportation, retailing and material recovery. If it is stipulated that the original value of fixed assets in Beijing, Tianjin and Shanghai should not exceed 4 million yuan and the annual profit should not exceed 400,000 yuan, then the corresponding standards outside the three cities are that the original value of fixed assets should be less than 3 million yuan and the annual profit should be less than 300,000 yuan. The fourth time was 1988. The standard 1978 was revised and supplemented, and the classification standard of large, medium and small industrial enterprises was re-issued. According to the different characteristics of different industries, the scale of enterprises is divided into six grades: super-large, large (divided into two categories: freshman and sophomore), medium (divided into two categories: middle one and middle two) and small. At that time, small and medium-sized enterprises generally referred to secondary small enterprises. The specific provisions are as follows: all enterprises with relatively single products, such as steel joint ventures, refineries, watch factories, cement factories, etc. , is divided by production capacity; Some enterprises, such as power plants and cotton mills, are customarily divided according to the number of production equipment; Enterprises with complex products and equipment are classified according to the original value and quantity standard of fixed assets. 1992 supplements the division standard of 1988. The scale division standards of automobile manufacturing enterprises in municipal utilities, light industry, electronics, medicine and machinery industries have been increased. 1999 modified again. According to the classification standard of China enterprises formulated by the National Bureau of Statistics and the former State Economic and Trade Commission in June 1 1, with sales revenue and total assets as the main assessment indicators, they are divided into four categories: super-large, large, medium and small, with total assets and annual sales revenue of more than 5 billion yuan. Large enterprises with total assets and annual sales income above 500 million yuan, medium-sized enterprises with total assets and annual sales income above 50 million yuan, and small enterprises with total assets and annual sales income below 50 million yuan. In the middle of 2000, the new classification standard introduced some new explanations to different industries in which enterprises are located. In principle, the scope of enterprises participating in the division includes industrial enterprises in all industries and all forms of ownership.
The fifth and latest formulation of SME standards. Based on the development of small and medium-sized enterprises over the years, the State Economic and Trade Commission, the State Planning Commission, the Ministry of Finance and the National Bureau of Statistics jointly issued the document Guo Ji Price [2003] 143 "Notice on Printing and Distributing the Interim Provisions on the Standards for Small and Medium-sized Enterprises" in order to implement the People's Republic of China (PRC) Small and Medium-sized Enterprises Promotion Law. The Notice pointed out that the upper limit of the standards for small and medium-sized enterprises in the Interim Provisions on the Standards for Small and Medium-sized Enterprises is the lower limit of the standards for large and medium-sized enterprises, and the national statistical department formulated the statistical classification of large and medium-sized enterprises and provided corresponding statistical data accordingly; According to this, the relevant departments of the State Council conducted relevant data analysis, and no longer formulated the enterprise division standards inconsistent with the Interim Provisions on SME Standards; For the service industry that has not yet determined the enterprise classification standard, the relevant departments will jointly put forward the enterprise classification standard according to the results of the national tertiary industry census in 2003. SME standards are formulated according to the number of employees, sales, total assets and other indicators, combined with the characteristics of the industry. This regulation applies to industry, construction, transportation and postal services, wholesale and retail services, accommodation and catering services. Among them, industry includes mining, manufacturing, production and supply of electricity, gas and water. According to the Interim Provisions on SME Standards, the SME standards are:
Industry, small and medium-sized enterprises must meet the following conditions: less than 2,000 employees, or less than 300 million yuan in sales, or less than 400 million yuan in total assets. Among them, medium-sized enterprises must have at least 300 employees, sales of 30 million yuan and above, and total assets of 40 million yuan and above; The rest are small businesses.
Small and medium-sized enterprises in the construction industry must meet the following conditions: fewer than 3,000 employees, or less than 300 million yuan in sales, or less than 400 million yuan in total assets. Among them, medium-sized enterprises must meet the employment needs of 600 people and above at the same time, with sales of 30 million yuan and above and total assets of 40 million yuan and above; The rest are small businesses.
Wholesale, retail and retail small and medium-sized enterprises must meet the following conditions: the number of employees is less than 500, or the sales volume is less than1.500 million yuan. Among them, medium-sized enterprises must meet the number of employees 100 and above, and the sales 100 million yuan and above; The rest are small businesses. Small and medium-sized enterprises in the wholesale industry must meet the following conditions: the number of employees is less than 200, or the sales amount is less than 300 million yuan, among which, medium-sized enterprises must meet the requirements of employees 100 and above, and the sales amount is 30 million yuan and above; The rest are small businesses.
Transportation and postal services, transportation and small and medium-sized enterprises must meet the following conditions: less than 3,000 employees or less than 300 million yuan in sales. Among them, medium-sized enterprises must meet the needs of 500 or more employees at the same time, with sales of 30 million yuan or more; The rest are small businesses. Small and medium-sized postal enterprises must meet the following conditions: the number of employees is below 1000, or the sales volume is below 300 million yuan. Among them, medium-sized enterprises must meet the needs of 400 employees and above at the same time, with sales of 30 million yuan and above; The rest are small businesses.
Accommodation and catering industry and small and medium-sized enterprises must meet the following conditions: the number of employees is less than 800, or the sales volume is less than10.50 billion yuan. Among them, medium-sized enterprises must meet the needs of 400 employees and above at the same time, with sales of 30 million yuan and above; The rest are small businesses.
Description:
L "Industrial enterprises" in the table include mining, manufacturing, production and supply of electricity, gas and water.
2. The number of employees is replaced by the number of employees at the end of the year in the current statistical system; The sales of industrial enterprises are replaced by the annual product sales revenue in the current statistical system; The sales of construction enterprises are replaced by the annual project settlement income in the current statistical system; In the current reporting system, wholesale and retail sales are replaced by annual sales; The sales of transportation and postal services, accommodation and catering enterprises are replaced by annual operating income in the current statistical system; Total assets are replaced by total assets in the current statistical system.
3. Large and medium-sized enterprises must reach the lower limit of the listed conditions at the same time, otherwise they will be classified into the next grade.
Source: National Bureau of Statistics.
The promulgation of the Interim Provisions on SME Standards has enhanced the operability of the SME Promotion Law, so as to better implement the SME Promotion Law in the future, clarify the support and service targets of governments at all levels and SME service agencies, and further formulate and implement the contents of SMEs.
Preferential policies provide a standard basis for the positioning and development of small and medium-sized enterprises. The standard index of small and medium-sized enterprises consists of the following elements: the number of employees, sales volume and total assets, combined with the characteristics of the industry. As an indicator adopted by the standards of small and medium-sized enterprises in various industries, the number of employees is simple and clear, and it is easy to define the scale of enterprises, which can highlight the important role of small and medium-sized enterprises in solving employment and stabilizing society. It also conforms to the common practice of major countries in the world and is internationally comparable. Sales can objectively reflect the business scale and market competitiveness of enterprises in the market, and it is also a relatively complete indicator in China's current statistical indicators. As a standard indicator of small and medium-sized enterprises, it is more in line with the reality of enterprises in China and easy to operate. Total assets can reflect the enterprise scale from the level of resource occupation and production factor input. The number of employees, sales and total assets objectively reflect the scale of the enterprise from different aspects. The adoption of these three indicators reflects the scientificity and operability of the standards, and is also the main indicator for formulating standards for small and medium-sized enterprises in various countries and regions. The research shows that there is a certain correlation between the sales of industry and construction industry and the total assets.
Combined with the characteristics of the industry, in the Interim Provisions on the Standards for Small and Medium-sized Enterprises, the number of employees, sales volume and total assets are used in industry and construction industry. Wholesale and retail, transportation and postal services, accommodation and catering, because of the small correlation between total assets and sales, total assets can not objectively reflect their business scale, and the existing total assets statistics are incomplete, only the number of employees and sales are used.
If compared with international standards, we can see that the classification results of enterprise scale types according to the Interim Provisions on SME Standards are basically consistent with the corresponding proportion of foreign SMEs. The proportion of small and medium-sized enterprises in Britain and France is 99.8% and 99.6% respectively. The proportion of small and medium-sized enterprises in the United States, Japan and Germany is also above 99%, and that in China is 99. 14%. The sales revenue of small and medium-sized enterprises in APEC members is generally between 60% and 70%, which is 67.63% in China; The proportion of employees in small and medium-sized enterprises in APEC members is generally between 70% and 80%, and that in China is 78.99%. Generally speaking, the Interim Provisions on Standards for Small and Medium-sized Enterprises are internationally comparable and fully consider the national conditions of China. According to the current classification standards of industrial enterprises, it is not difficult to see that among the industrial enterprises above designated size in China in 200 1 year, there were 8,589 large enterprises,14,398 enterprises and148,269 enterprises, accounting for 5.02% and 5.02% of all industrial enterprises above designated size respectively. According to the Interim Provisions on Standards for Small and Medium-sized Enterprises, the number of large enterprises decreased by 7 122, while the number of medium-sized enterprises and small enterprises increased by 3,477 and 3,645 respectively, and the proportion of large, medium and small enterprises became 0.86%, 10.44% and 88.70%.