Abstract
The SME's represent more than 93% of the Moroccan enterprises. However, despite of their preponderance in the Moroccan economic context, they employ only 44% of the active population, represent only 38% of the national production and their contribution in the GDP is weak. The SME's are facing multiple challenges due to the different trends affecting the Moroccan economic arena. It is necessary to shed the light on the characteristics of the SME in Morocco and the different factors affecting them. The SME definition is at the same time related to an economic notion and to a structure. The SME can be defined quantitatively in terms of the capital, the number of employees, the added value, the social capital, etc and qualitatively in terms of its internal structure, its organization and its management.
