Abstract: In early 2020, the COVID-19 not only affected the world but also disrupted the market order, which made many SMEs have to stop production.Under the correct leadership of the Chinese government, the epidemic situation has been gradually controlled, but the lack of organizational resilience and emergency management capacity of SMEs has been also exposed.Combined the emergency management with the current market environment, we deeply study the role of organizational toughness on the development of SMEs from the concepts of organizational toughness and influencing factors.Then proposed three ways to forge organizational toughness of SMEs, and provide theoretical support for SMEs to deal with the uncertainty of the future risk.