The paper designed the SME governance evaluation index system, and 100 county SMEs governance quality were evaluated.The results show that SMEs governance index average is only 33.57.

• 摘要本文设计了中小企业治理评价指标体系，并对100家县域中小企业的治理状况进行了评价，结果显示中小企业治理指数平均值仅为33.；57。