中小企業為我國產發展之磐石，而業主多為技術或業務出身，欠缺財務會計知識與能力，除自己多參加財務相關進修機會，吸取並提升自我之能力外，亦應善用政府相關財務輔導體系。鑑於近年來金融環境不斷變遷，對中小企業融資產生不利影響，本文乃探討金融環境變遷趨勢與中小企業間之互動關係，並提出對財務輔導措施之調整作法建議，期能強化輔導績效，提升中小企業營運競爭力，進而促進產業發展。

　　Small and medium-sized enterprises (SMEs) are the foundation of Taiwan industry development. However, most of the owners have technician or general business background, they do not have financial or accounting specialties. Therefore, in addition to the participation of financial program at their own costs to improve their financial knowledge, the owners of the SMEs should also make the best of government's SME Financial Guidance System. Given that the financial environment is changeable in recent years, it may adversely affect the financing abilities of the SMEs. This paper is going to discuss the future changes of the financial environment and its effect on the development of the SMEs in Taiwan. Based on our conclusions, we propose the possible adjustment of the SME Financial Guidance System in order to improve the competitiveness of the SMEs in Taiwan as well as the development of the industry as a whole.