摘要
随着经济全球化和科学技术的加速发展,科技型中小企业成为推动一国经济发展越来越重要的力量。然而,由于科技型中小企业先天不足,在其发展的道路上遇到了许多障碍和困难,因此需要政府财政政策的大力扶持。通过对科技型中小企业的经济分析,可以充分体现财政扶持的有效性和可行性。我国应借鉴别国的经验,根据自身的实际和需要,合理地制订财政补贴政策、政府采购政策和税收优惠政策,对科技型中小企业给予全方位的扶持。
In the tidal wave of globalization and science and technology revolution, small finns concerned with science and technology are an important power. However, due to the deficiency of these science-and-technology-oriented small finns, there are obstacles and crises to the developing path of these small finns, so government support for these small finns is in urgent need. This paper analyzes these small finns from the economic aspect, and demonstrates the validity and feasibility of financial support for them. It is hoped that more reasonable finance subsidy policy, government procurement policy and taxation policy will be practised to assist these small finns.
出处
《南京师大学报（社会科学版）》
CSSCI
北大核心
2006年第6期58-62,共5页
Journal of Nanjing Normal University(Social Science Edition)
关键词
科技型中小企业
经济分析
财政政策
small finns concerned with science and technology
economic analysis
financial policy
