Abstract: Setting 3D Heat Transfer Technology Co., LTD in Da Lian as an example of developing minor technology companies, this article analysed the developmental difficulties of these companies from financial perspective. Obeying indigenous innovation path: R&D-import-digestion-absorbtion-innovation, this company's development process has become a successful representative of many minor companies. However, even though this company was supported by government for a long time, during the process of technology transformation, the company