Abstract
The business performance of SMEs can improve and be best supported by the banking system only within a cultural framework that, starting with more and better business financial education to base the customer relationship on the customer relationship on financial communication. In the context of this contribution we attempt to offer the reader an initial presentation of the state of the art as it emerges from the administration of a questionnaire addressed to readers of a newsletter specialising in dealing with the issues of economic-financial management and bank-company relations, also in the light of the changes that have taken place both in the regulations on corporate crisis, and in the regulatory framework (for banks).
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