Rozwój sektora MŚP po integracji Polski z Unią Europejską

Small land medium enterprises (SMEs) play asignificent role in national economy. In May 2003 European Commission launched a new recommendation on a new definition of SMEs. Poland's membership in the European Union in May 2004 is differently perceived by entrepreneurs. The development of SMEs sector is hindered by financial, market, admimstrative, information and legal barriers. The article presents too a theoretical model of development SMEs and financial condition of Polish SMEs.