小微企业在我国经济与社会发展过程中占有重要地位，其在推动经济发展、增加财政收入、提供社会就业岗位方面起着非常重要的作用。但是小微企业在发展过程中，却面临着诸如融资困难、人才缺失、产品科技含量低等诸多问题，其中融资困难是困扰小微企业发展的最重要的问题，也日益引起政府和学术界的高度重视。 　　　解决小微企业融资难的困境是世界性难题，世界许多国家的小微企业都存在不同程度的融资困难。融资难的困境是由多方面原因综合导致的，不仅有小微企业自身原因，还有商业银行乃至国家信贷政策的原因。缓解小微企业融资困难的处境，不仅有利于小微企业的生存与发展、壮大我国的经济实力，还对商业银行等金融机构的业务调整和持续盈利能力产生极大的促进作用，同时对于提高人民生活水平、构建小康社会都有积极的促进作用。本文从商业银行的信用风险评价体系出发，探讨小微企业融资困难的原因，并对该评价体系的调整提供有效建议，希望能对缓解小微企业融资难的处境有所帮助。 本文共分六部分，首先是绪论，主要介绍了本文的研究背景、研究意义及方法等；其次是对信贷风险管理及信贷风险评价相关理论的综述；之后是对小微企业的法律界定及国内外小微企业的发展现状进行阐述，并对小微企业融资难的原因进行简要分析；接下来对小微企业信用风险评价体系构建的必要性、原则及具体指标选取进行了论证；然后本文采用深圳发展银行（现平安银行）的实例对如何对小微企业的信贷风险进行评价做了分析；最后是本文为改善小微企业信贷现状提出的对策及建议。

It is generally considered that SMEs (Small and Micro Enterprises) are the most aclivc and vigorous part in the process of economic and social development of China.SEMs play a very important role in promoting economic development, increase revenue, and provide social jobs.But in the development process of SEMs, they are facing lots of problems, in which financing difficulty is the most important problem and which get high degree of attentions of the government and academia. 　　　It is a worldwide problem of solve the financing difficulties of SEMs in many countries all over the world. The financing difficulty is caused by a variety of comprehensive reasons, not only SEMs themselves but also commercial banks and the national credit policy. Ease the financing difficulties of the situation of SEMs, not only conducive to the survival and development of SEMs, the growth of China's economic strength, but also a great role in promoting business restructuring and continued profitability of commercial banks and other financial institutions. Starting from the commercial bank credit risk evaluation system, this article explores the financing difficulties of SEMs, and provides effective recommendations and adjustments to the evaluation system, hoping to help ease the situation of financing difficulties. 　　　This paper is consisted of six parts.The first part gives the research object，the way of research and maincontent of the thesis.The second part is overview of the theory of the credit risk management and credit risk assessment. The third part is about the legal definition and the current situation of SEMs at home and abroad, and then a brief analysis of the reasons of the financing difficulties.The next part demonstrated the necessity to build suitable credit risk evaluation system, the principles and the specific indicators selected.Finally, this thesis draws a conclusion and gives suggestions of financing difficulties.