中小企業對於國家整體經濟發展具有不可輕忽的地位，其對於國家經濟結構所占的比重相當高，對經濟發展具有極大的影響力。然而，各國的中小企業會根據國家情勢、政府經濟政策、產業結構與文化背景，影響到未來發展的方向。美國設立小企業局、墨西哥設立國家創業機構、日本有中小企業廳，可見各國政府對中小企業的經營與發展都相當重視。 墨西哥為拉丁美洲第2大經濟體，也是全球第12大經濟體。其中，墨西哥中小微型企業就業者占全國總就業人數74％，可被視為帶動墨西哥國家發展的引擎。 本文旨在探討：（一）臺灣的中小微企業的發展；（二）墨西哥的中小微企業的發展；（三）臺墨政府中小微企業發展政策措施評估比較；（四）以波特鑽石理論比較臺墨強化中小微企業發展政策；（五）臺墨中小微企業政策SWOT分析及對策展望。 Small and medium enterprises play an important role in a country’s development and in its economic structure, which has a high impact on economic development. However, small and medium sized enterprises may have different development directions, affected by the government of the country, the public economic policies, the industrial structures, and cultural backgrounds. The United States has established Small Business Administration; Mexico has established The National Institute of the Entrepreneur; Japan has The Small and Medium Enterprise Agency. It is evident that many countries have put a lot of attention on the management and development of the small and medium sized enterprises. Mexico is the 2nd largest economy in Latin America, and is the 12th largest in the world. The micro, small and medium sized businesses（MSMEs） account for 74% of the total employment of Mexico, it can be said that the MSMEs are the engine to the development of Mexico. This thesis aims to explore: （a） Taiwan’s MSMEs development；（b） Mexico’s MSMEs development；（c） the comparison of public policies and measures for the development of MSMEs in Taiwan and Mexico government；（d） comparing development policies of MSMEs in Taiwan and Mexico by means of Diamond Theory；（e） analizing MSMEs policies in Taiwan and Mexico with SWOT and its countermeasures and prospects.
