Mažos ir vidutinės įmonės – dinamiškiausia, nuolat besikeičianti įmonių grupė, vidurinioji ūkio sandaros grandis, turinti lemiamą įtaką ekonominiam augimui ir socialinių santykių stabilumui. Mažos ir vidutinės įmonės (toliau - MVĮ) sudaro gausiausią Lietuvos įmonių grupę, todėl jų skatinimas kurtis, veikti ir plėtotis tampa prioritetine Lietuvos ekonomikos plėtros kryptimi. Lietuvos valdžia įvairiais būdais stengiasi remti MVĮ, kad šios galėtų vystyti savo veiklą bei numato vis daugiau paramos priemonių. Pagrindinis darbo tikslas - išanalizuoti valstybės paramos smulkiam ir vidutiniam verslui įgyvendinimo sistemą Lietuvoje bei pateikti tobulinimosi kryptis. Darbe analizuojama smulkaus ir vidutinio verslo rėmimo politika vykdoma Europos Sąjungoje, kurios pagrindu bus pateikiamos tobulinimosi gairės valstybės paramos SVV teikimui Lietuvoje. / Small and medium sized business is the middle structure link of national economy, which has decisive impact to the economy development and social relation stability. Small and medium sized enterprises (further – SME) are amount the biggest part of all Lithuanian enterprises. Thus, governments promotion is requested for business enterprises. Yearly Lithuanian government take about SME and sets supports forms in national market. Thus this becomes the economy development priority in Lithuania. The government, according to instruments of support for SME, attempts to engage people to take part actively in the small and medium business. The main purpose of this work is describing and studying the instruments of government supports for SME and to reveal, which instrument of existing national supports system should be further developed as well as possible to propose ways, how they can be achieved hereafter. Also there are discussed about the main directions of businnes stimulations, which are used in European Union countries and which may be used in Lithuania. It is necessary to mention governments promotion for SME forms, like the creation of business infrastructure net, the establishment of business incubators, tax concessions, municipalities support and etc. Goverment is responsible for financial and non-financial support. It gives the support according to small and medium business programs. The promotion of government for SME could raise not only the development of the... [to full text]