中小企業係經濟發展的核心動力，具有創造就業、培育大企業、縮減貧富差距等功能，是社會、經濟的重要組成份子。中小企業的發展充滿窒礙，資金缺口是其中最大的一環。為了協助中小企業解決資金缺口，各國政府有各種不同政策性金融工具，其中信用保證制度是目前最通行的方式。台灣於1974年成立「中小企業信用保證基金」，發展至今其制度與法規已趨於完善，營運績效斐然，是台灣中小企業發展的一大助力；中國為了協助中小企業發展，於1990年代開始建構信用擔保制度，發展至今已初具規模，在中國中小企業融資體系中佔有相當重要的地位。本文比較兩岸信用保證制度，發現兩岸建置信用保證制度所依循的理論基礎不盡相同，影響所及政府介入程度大異其趣，整體而言，中國政府對中小企業信用擔保的介入程度相對較低，奉行市場經濟邏輯的民辦信用擔保機構是市場主流，其經營係以營利為導向，並追求組織利潤的極大化，與台灣中小企業信用保證基金為政府所支持的公益導向非營利組織，設立宗旨在追求社會效益的極大化迥然有別。其二，中國的信用擔保機構與銀行之間的關係遠不及台灣緊密，合作關係相對疏離脆弱，利益衝突時有所見，信用保證的社會效益相對受限。

The SMEs are the core of economy. The biggest problem that occurs in most of the SMEs is financing gap. In order to help the SMEs access finance, all the governments adopt different methods, and the most common of which is the credit guarantee system. This research will focus on the credit guarantee systems of China and Taiwan. After our comparison, we discover the following phenomenon. First, in China, the degree of government involvement in the credit guarantee institutions has become lighter than that in Taiwan, and the commercial credit guarantee institutions will become the most common and important type. Second, the Taiwan SMEG is a non-profit organization in pursuit of social utility maximization. It aims to transform conservative perspectives into positive outlooks. In contrast, most credit guarantee institutions, in pursuit of profit maximization, are commercial organizations in China, and guarantee perspective is changed from positive to conservative. Third, in China, because the credit guarantee institutions have interest conflict with the banks, cooperative relationship is much poorer than that in Taiwan.