he paper focuses on funding small enterprises in the context of Burundi. It particularly highlights the role of informal funds and requirements to achieve their objectives. In the process of their development, small enterprises use external funds resources. These resources may be formal or informal. The theoretical analysis of funding small enterprises in Burundi shows that, the informal financial system plays an important role in the funding of small enterprises. More so, the existence of informal funds shows that there are categories of economic agents who can neither access nor use formal financial services. Therefore, with adequate measures of accompaniment, the informal finances will be an important source of mobilization of funds resources of the economy. Therefore, the informal funding system should be backed by regulatory and control agencies for them to achieve their objectives.