中小企業(Small and Medium-sized Enterprises, SMEs)是全球經濟的無名英雄，其創造每個國家的就業和增長，並幫助減少貧困和收入不平等。中小企業也是台灣主要的經濟架構，對經濟貢獻度而言，台灣的中小企業不但是促進經濟成長的基本動力，更是協助產業發展的磐石，尤其在增加就業機會方面或提高國民所得方面，更是佔有舉足輕重的地位。台灣中小企業面對之問題主要為因擴張快速而忽視財務管理，進而造成資金缺口；財會制度不健全與信用不足；資金籌措能力不足與管道有限，上述因素皆不利於台灣中小企業擴張經營。為協助台灣中小企業穩健經營、順利因應內外在環境變化，能夠完善財務融資服務與增進投資，本研究導入專案管理理論，運用訪談法、文件審查法、工作分解結構、順序圖示法、單時估計法與要徑分析，建置可行的專案時程與風險管理等項，建立台灣中小企業融資輔導專案管理機制，以協助中小企業主如期、如質、如預算達成既定之目標。
Small and Medium-sized Enterprises (SMEs) are the nameless heroes of the global economy. They create employment and growth in every country and help reduce poverty and income inequality. SMEs are also Taiwan's main economic structure. Small and medium-sized enterprises in Taiwan are not only the fundamental driving force for promoting economic growth but also the rock for assisting industrial development in terms of economic contribution. Exceptionally, they play a significant role in increasing employment opportunities or improving national income. The main problem faced by Taiwan's small and medium-sized enterprises is the neglect of financial management due to rapid expansion, which leads to a capital gap. However, the unsound rule of financial accounting and insufficient credit, as well as the short fund-raising capacity and limited channels, all these factors are unfavorable to the expansion and operation of small and medium-sized enterprises in Taiwan. To help Taiwan's small and medium-sized enterprises effectively cope with internal and external environmental changes, make them operate steadily, improve financial financing services and increase investment. The research introduces project management and uses the interview, document review, work breakdown structure, precedence diagram methods, single-time estimation, and critical path analysis to build a feasible project schedule and risk management. The paper hopes to assist small and medium-sized enterprise owners in achieving their goals on time, quality, and budget by entering the management mechanism of financing assistance projects for SMEs in Taiwan.
