关键词： 中小企业, 投资价值, 财务视角, 综合评价

Abstract: With the stable and rapid development of market economy,the small and medium-sized enterprises grow rapidly as well,and with their advantages,they play a more and more important role in the national economic and social development.Therefore developing the small and medium-sized enterprises is a basic and strategic task to keep the national economy in stable and rapid development and guarantee the people’s livelihood and the social stability.From the financial perspective,i.e. from the asset quality,profitability,grow and cash-obtaining ability,this paper studies how to evaluate the investment value of small and medium-sized enterprises,how to find the enterprises with potential,and how to direct investment orientation,which is significant to support and promote those enterprises.

Key words: small and medium-sized , enterprises;investment value;comprehensive evaluation