根據歷年中小企業白皮書資料統計，我國中小企業家數比重一直維持在九成六以上，中小企業就業人數比重為七成六以上，中小企業銷售額比重由早期四成比重下滑至近年來之三成，中小企業出口貢獻與出口傾向則於1980年代達到高峰後，逐年下滑。世界銀行報告指出中小企業對於促進國家經濟成長與創造均富等兩方面經濟發展層面上，皆可有顯著貢獻。中小企業除了帶來大量就業機會，也發揮彈性的生產策略，依據經濟動態調整經營方向。資訊時代來臨後，中小企業具有強烈之創業精神，亦成為高階技術傳播之媒介，將新技術傳遞給勞工，扮演知識外溢之角色。本文使用經濟部中小企業處之中小企業認定準則，以1978年至2009年之中小企業就業人數序列資料設計兩個模型，分別探討中小企業於臺灣經濟發展之地位，一為中小企業就業人數與創造產出間之關係，另一則為中小企業就業人數比例與所得分配間關聯。為了解決時間序列資料出現非定態，以及定態與非定態混合序列之特性，分別使用VECM與UECM計量模型方式，得出中小企業對此兩者之影響。本文中小企業就業人數與創造產出實證結果，顯示我國中小企業進行知識外溢之活動於長期關係中，正向且顯著地促進實質產出增加；中小企業就業人數比例與所得分配實證模型結果，顯示我國中小企業確實能於長期關係中改善所得分配惡化。是故，本文實證結果皆與世界銀行之報告相呼應，確立我國中小企業於創造產出與所得分配上之地位。

According to the statistic data from “The White Paper on SMEs” over the years, the number percentage of small and medium enterprises (SMEs) is over 96% and the employment percentage of SMEs is over 76%. However, the sale percentage of SMEs is almost 40% in early age decreasing to 30% in recent years. The export contribution of SMEs and the export propensity of SMEs expand most in 1980 decreasing year by year after 1980. Base on the World Bank research about the contributions of SMEs to economic growth and distribution of national income, it concludes that SMEs contribute to both issues. First, SMEs play the role of accelerating entrepreneurship and knowledge spillover activities so it can raise knowledgy capital and result in GDP increase. Second, SMEs are feature for its relatively intensive labor employment, and thereby reduce the unemployment rate to contribute to equality of income distribution. This paper examines the conclusion of the World Bank research about the importance of SMEs by applying 1978~2009 Taiwan SMEs employment data from the Small and Medium Enterprise Administration. In order to solve the time series data may not be the same integrated of order, this paper use VECM and UECM estimators to examine both issues about the impact of SMEs employment on real GDP and income distribution, respectively. The empirical evidence shows that SMEs employment has significant positive effects on real GDP and income distribution in the long run. Therefore, the conclusions agree with the research of World Bank and we can have a clear view about the economic role of SMEs in Taiwan.

中文部分
1.行政院主計處（2010），「九十八年家庭收支調查報告」。
2.行政院主計處（2006），「臺閩地區工商普查報告」。
3.朱雲鵬（1990），「1980與1986年臺灣所得分配因素分析」，《人文及社會科學集刊》，第3卷第1期，頁145-167。
4.余赴禮、陳善瑜、顏厚棟（2007），「企業家精神與台灣之經濟發展」，《創業管理研究》，第2卷第1期，頁143-164。
5.林南宏、何慶煌（2007），「創業精神與經濟指標的關聯性研究：1996~2005 的實證分析」，《創業管理研究》，第2卷第4期，頁113-142。
6.吳惠林、周添城（1998），「試揭臺灣中小企業之謎」，《企銀季刊》，第11卷第3期，頁60-71。
7.胡名雯（1994），「臺灣中小企業相對地位之演變（1961-1999）－生存法則之應用」，《臺灣經濟學會年會論文集》，頁35-63。
8.陳明璋（1990），「再創中小企業王國之經濟奇蹟」，《中小企業文選》，經濟部中小企業處，頁25-31。
9.國科會企劃處、經濟部技術處（2003），「臺灣地區技術創新調查報告」。
10.黃台心（2002），「出口與經濟成長的因果關係：台灣的實證研究」，《經濟論文叢刊》，第30期第4卷，頁465-490。
11.經濟部中小企業處（2010），「中小企業相關統計」。http://www.moeasmea.gov.tw/lp.asp?ctNode=689&CtUnit=140&BaseDSD=7&mp=1。瀏覽日期：2011年5月27日。
12.經濟部中小企業處（2010），《99年中小企業白皮書》。
http://www.moeasmea.gov.tw/ct.asp?xItem=9015&CtNode=748&mp=1。瀏覽 日期：2011年5月27日。
13.經濟部中小企業處、臺灣經濟研究院（1993），「中小企業的產業結構面、技術進步及人力資源」，《中國民國中小企業之發展（五）》，經濟部中小企業處。
14.薛琦、胡名雯（1999），「中小企業的蛻變與競爭力」，《1980年代以來台灣經濟發展經驗學術研討會論文》，第八章，頁309-345。
15.戴西君、張家銘（1989），「臺灣中小企業發展之研究」，《經社法制論叢》，第3期，頁151-170。
16.謝君惠（2006），「中小企業與經濟成長的關係－分量迴歸的應用」，淡江大學金融學系碩士論文。
17.饒志堅、李貳連（2006），「當前所得分配迷思與對策」，《主計月刊》，第608期。
18.饒志堅（2007），「主要國家等值規模所得差距比較分析」，《主計月刊》，第619期。

英文部分
1.Acs, Z.J., D. B. Audretsch, P. Braunerhjelm and B. Carlsson (2011). "Growth and entrepreneurship." Small Business Economics 36(2) doi: 10.1007/s11187-010-9307-2.
2.Acs, Z.J., S. Desai and J. Hessels (2008). "Entrepreneurship, economic development and institutions." Small Business Economics 31(3): 219-234.
3.Acs, Z.J., S. Desai and L.F. Klapper (2008). "What does “entrepreneurship” data really show?" Small Business Economics 31(3): 265-271.
4.Acs, Z.J. and L. Szerb (2008). "A complex global entrepreneurship context index (CEC)." Faculty of Business and Economics, University of Pecs, Mimeo.
5.Acs, Z.J., D. Audretsch and D. Evans (1994). "Why does the self-employment rate vary across countries and over time?" Center for Economic Policy Research January: Discussion Paper No. 871.
6.Acs, Z.J. (1992). "Small business economics: A global perspective." Challenge 35(6): 38-44.
7.Acs, Z.J. and D.B. Audretsch (1990). "The determinants of small-firm growth in US manufacturing." Applied Economics 22: 143-53.
8.Audretsch, D. and M. Keilbach (2004). "Entrepreneurship capital and economic performance." Regional Studies 38(8): 949–959.
9.Audretsch, D. and M. Feldman (1996)."R&D spillovers and the geography of innovation and production." American Economic Review 86(3): 630-640.
10.Aw, B. (2002). "Productivity dynamics of small and medium enterprises in Taiwan." Small Business Economics 18: 69–84.
11.Ayyagari, M., T. Beck and A. Demirguc-Kunt (2007). "Small and medium enterprises across the globe." Small Business Economics 29(4): 415-434.
12.Baumol, W. (2008). "Small enterprises, large firms, productivity growth and wages." Journal of Policy Modeling 30(4): 575-589.
13.Beck, T. and A. Demirguc-Kunt (2006)."Small and medium-size enterprises: Access to finance as a growth constraint." Journal of Banking & Finance 30(11): 2931-2943.
14.Beck, T., A. Demirguc-Kunt and R. Levine (2006). "The influence of financial and legal institutions on firm size." Journal of Banking & Finance 30(11): 2995-3015.
15.Beck, T., A. Demirguc-Kunt and R. Levine (2005). "SMEs, growth, and poverty: Cross-country evidence." Journal of Economic Growth 10: 199–229.
16.Carree, M.A. and A.R. Thurik (2007). "The lag structure of the impact of business ownership on economic performance in OECD Countries." Small Business Economics 30(1): 101-110.
17.Cravo, T.A. (2010). "SMEs and economic growth in the Brazilian micro-regions." Papers in Regional Science 89(4): 711-734.
18.Cravo, T.A., A. Gourlay and B. Becker (2010). "SMEs and regional economic growth in Brazil." Small Business Economics 35(2) doi: 10.1007/s11187-010- 9261-z.
19.Demirguc-Kunt, A., I. Love and V. Maksimovic (2006). "Business environment and the incorporation decision." Journal of Banking and Finance 30(11): 2967- 2993.
20.Dias, J. and J. McDermott (2006). "Institutions, education, and development: The role of entrepreneurs." Journal of Development Economics 80(2): 299-327.
21.Dickey, D.A. and W.A. Fuller (1979). "Distribution of the estimators for autoregressive time series with a unit root." Journal of American Statistical Association 74: 427-437.
22.Djankov, S., E. Miguel, Y. Qian, G. Roland and E. Zhuravskaya (2004). "Who are Russia’s entrepreneurs?" World Bank, Mimeo.
23.Ender, W. (2004). Applied Econometric Time Series. New York: John Willey and Sons, Inc.
24.Engle, R.F. and C.W.J. Granger (1987). "Co-integration and error-correction: Representation, estimation and testing." Econometrica 55(2): 251–276.
25.Galenson, W. ed. (1979). "The labor force, wage, and living standards." Economic Growth and Structural Chang in Taiwan: The Postwar Experience of the Republic of China. Ithaca: Cornell University Press, 384-447.
26.Griffith, R., S. Redding and J. van Renan (2004). “Mapping the two faces of R&D: Productivity growth in a panel of OECD industries.” Review of Economics and Statistics 86(4): 883–895.
27.Gries, T. and W. Naudé (2009). "Entrepreneurship and structural economic transformation." Small Business Economics 34(1): 13-29.
28.Gonzalo, J., T. Engest and N. Haldrup (1994). "Multicointegration and Present Value Relations." Economics Working Papers 1995(13), School of Economics and Management, University of Aarhus.
29.Hallberg, K. (2001). "A market-oriented Strategy for small and medium–scale enterprises." IFC Discussion Paper No. 48.
30.Henderson, R. and K. Clark (1990). "Architectural innovation: The reconfiguration of existing product technologies and the failure of established firms." Administrative Science Quarterly 35(1): 9–30.
31.Hessels, J., M. van Gelderen and R. Thurik (2008). "Entrepreneurial aspirations, motivations and their drivers." Small Business Economics 31(3): 323-339
32.Ho, S.P.S. (1980). "Small-scale enterprises: Korea and Taiwan." World Bank Staff Working Papers No.384.
33.Johansen, S. (1988). "Statistical analysis of cointegration vectors." Journal of Economic Dynamics and Control 12(2): 231-254
34.Johansen, S. and K. Juselius (1990). "Maximum likelihood estimation and reference on cointegration with application to the demand for money." Oxford Bulletin of Economics and Statistics 52: 169-10.
35.Jorgenson, D.W. (2001). "Information technology and the U.S. economy." American Economic Review 91(1): 1–32.
36.Kirzner, I.M. (1999). "Creativity and/or alertness: A reconsideration of the
Schumpeterian entrepreneur." Review of Austrian Economics 11: 5-17.
37.Kuzents, S. (1966). Modern economic growth, New Haven: Yale University Press.
38.Levie, J. and E. Autio (2008). "A theoretical grounding and test of the GEM model." Small Business Economics 31(3): 235-263
39.Little, I.M.D. (1987). "Small manufacturing enterprise in developing countries." The World Bank Economic Review 1(2): 203-235.
40.Marsden, K. (1981). "Creating the right environment for small firms." Finance and Development Dec: 33-36.
41.Mayer, R.H. and L.J. Lau eds. (1986). "The economic development of Republic of China on Taiwan, 1965-1981." Models of Development: A Comparative Study of Economic Growth in South Korea and Taiwan, San Francisco: Ics Press, 13-64.
42.Mueller, P. (2007). "Exploiting entrepreneurial opportunities: The impact of entrepreneurship on growth." Small Business Economics 27(4): 355-362.
43.Naudé, W. (2009). "Entrepreneurship, developing countries, and development economics: New approaches and insights." Small Business Economics 34(1): 1-12.
44.Pesaran, H.M., S. Yongcheol and J.S. Richard (2001). "Bounds testing approach to the analysis of level relationships." Journal of Applied Economics 16(3): 289-326.
45.Porter, M.E. (1990). The competitive advantage of nations, New York: Macmillan.
46.Porter, M., J. Sachs, P.K. Cornelius and J.W. McArthur and K. Schwab eds. (2002). "Executive summary: Competitiveness and stages of economic development." The global competitiveness report 2001–2002, New York: Oxford University Press, 16–25.
47.Said, S. and D. Dickey (1984). "Testing for Unit Roots in Autoregressive-Moving Average Model of Unknown Order" Biometrica 71: 599-607.
48.Schultz, T. (1988). "Education investment and returns." in Handbook of development economics, H. Chenery and T.N. Srinivasan (eds.) Amsterdam/New York: North-Holland, 543–630.
49.Schumpeter, J.A. (1934). The theory of economic development: An inquiry into profits, capital, credit, interest and the business cycle, Cambridge, Mass: Harvard University Press.
50.Schwartz, S., P.M. Zorn and D.E. Hansen (1986). "Research design issues and pitfalls in growth control studies." Land Economics 223-233.
51.Scitovsky, T. (1986). "Economic Development in Taiwan and South Korea, 1965-1981." in Models of Development: A Comparative Study of Economic Growth in South Korea and Taiwan, Lau, L. J. ed. San Francisco: Ics Press, 135- 202.
52.Shaffer, S. (2006). "Establishment size and local employment growth." Small Business Economics 26(5): 439-454.
53.Shieh, G. (1992). Boss island: The subcontracting network and micro- entrepreneurship in Taiwan’s development, New York: Peter Lang Publishing.
54.van Stel, A., M. Carree and R. Thurik (2005). "The effect of entrepreneurial activity on national economic growth." Small Business Economics 24(3): 311-321.
55.Stevenson, H. and S. Harmeling (1990). "Entrepreneurial management’s need for a more chaotic theory." Journal of Business Venturing 5(1): 1-14.
56.Tsou, M., J. Liu and C. Huang (2006). "Export activity, firm size and wage structure: Evidence from Taiwanese manufacturing firms." Asian Economic Journal 20(4): 333-354.
57.Virgill, N. (2008). "Export processing zones: Tools of development or reform delay?" Dissertation, George Mason University.
58.Wang, V. (1996). "Developing the information industry in Taiwan:
Entrepreneurial state, guerrilla capitalists and accommodative technologies " Pacific Affairs 68(4): 551-577.
59.Wang, S. (2006). "Determinants of new firm formation in Taiwan." Small Business Economics 27(5): 313-321.
60.Wennekers, S., A. van Wennekers, R. Thurik and P. Reynolds (2005). "Nascent entrepreneurship and the level of economic development." Small Business Economics 24(3): 293-309.
61.Wennekers, S. and R. Thurik (1999). "Linking entrepreneurship and economic growth." Small Business Economics 13(1): 27–55.
62.Wiklund, J., H. Patzelt and D.A. Shepherd (2007). "Building an integrative model of small business growth." Small Business Economics 32(4): 351-374.
63.Williams, L.K. and S.J. McGuire (2008). "Economic creativity and innovation implementation: The entrepreneurial drivers of growth? Evidence from 63 countries." Small Business Economics 34(4): 391-412.
64.World Bank (2011). “Making a difference for entrepreneurs.” in Doing Business 2011.
http://www.doingbusiness.org/~/media/FPDKM/Doing%20Business/Documents/Annual-Reports/English/DB11-FullReport.pdf。瀏覽日期：2011年5月27日。
65.Yang, C. and K. Chen (2007). "Are small firms less efficient?" Small Business Economics 32(4): 375-395.
66.You, J. (1995). “Small firms in economic theory.” Cambridge Journal of Economics 19: 441–462.