Small and Mediu m Enterprises financing decision Abstract: The first sets forth the solution of the relevant corporate finance some of the concepts and classification, followed by impact analysis in decision-making of China's small and medium enterprise financing environmental factors, these factors made for small and medium enterprises how to make the financing of science in decision-making a few observations. Key words: small and medium enterprises; financing decision-making; influencing factors Business generation, survival and development are inseparable from the investment and financing activities. With China's accession to WTO organization, the market economy system, the gradual improvement of the financial markets, rapid development, investment and financing efficiency is increasingly becoming the key to the development of enterprises. For the small and medium enterprises, according to their own development needs should seriously consider how to select their own needs and suited to their stage of development financing, as well as a variety of financing the use of timing, conditions, costs and risks, determine the appropriate size of the financing and the development of the best financing periods. To solve these problems, small and medium enterprises need to develop appropriate financing strategies in order to make the most optimal financing decision. First, an overview of corporate finance decision-making (A) an overview of corporate finance decision-making Corporate finance decision-making, is the enterprise value creation objectives in accordance with its needs, the use of a certain timing and channels to take cost-effective financing tool for companies to raise the funds needed for a market behavior. It not...