Firstly, this paper points out its characteristics according to the international division criteria on Small Enterprise , and puts forwards to the division criteria of CSE .

• 本文首先（即第二章）根据国际上对小企业的划分标准，指出国际上划分小企业的特点，并进一步指出我国在对小企业界定上存在的不足，进而提出本文的划分标准。