SMEs cover a wide range of situations, from very small local businesses to high-tech companies that are future leaders because they contribute to the renewal of the economic fabric and are a source of innovation. The development of SMEs is therefore becoming one of the objectives of public policy, but these SMEs face enormous financing difficulties throughout their life cycle. The development of SMEs is thus becoming one of the objectives of public policy, but these SMEs face enormous financing difficulties throughout their life cycle. Our research focuses on the support facilities for SMEs put in place by the Gabonese government to help them access financing.