中小企業為我國經濟發展之磐石，其家數佔全體企業97％，創造7成以上之就業人口。鑑於自2008年美國發生二房事件，及雷曼證券公司等知名金融公司發生倒閉或經營不善以來，全球經濟急速衰退，我國亦無法幸免，對我國產業影響既廣且大，尤其對中小企業經營更面臨「供應鏈賒銷信用破產」問題等不利影響，本文乃探討在金融海嘯衝擊下，對中小企業之影響，政府推出「三挺政策」等因應措施，及中小企業在營運上應有之作為，另提出政府對經營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，進而永續經營。

The small and medium-sized enterprises (SMEs) are the foundation of Taiwan's industrial development， which account for 97% of the total number of corporations in Taiwan and 70% of the employed labor. However， the global financial crisis triggered by the 2008 subprime mortgage crisis and the collapse of Lehman Brothers has rapidly evolved into a global credit crisis: bank failures， declines in various stock indexes， and large reductions in the market value of equities and commodities worldwide. The crisis led to aliquidity problem， which severely contracted the intra-credit-markets among the supply chains of the SMEs. This paper first discusses the effect of the financial tsunami on the SMEs in Taiwan and the government has announced the principle“Government supports banks， banks supports enterprises， and enterprises supports employees" (Three support principle) in response to the financial crisis. Furthermore， this paper is going to propose to the owners of the SMEs some management strategies under the financial tsunami. As to the government policies， this paper proposes a possible adjustment of the SME Guidance System in order to improve the competitiveness of the SMEs in Taiwan and reach the goal of sustainable management.