摘要
中小企业是国民经济发展的重要力量和支柱,因此加强中小企业技术创新建设,提高中小企业技术创新水平和成功率,促进其健康成长,己经成为各国政府、中外学术界和企业界普遍关注的课题。财政政策在自主创新中的作用机理,主要是针对企业和其他部门的研究开发活动,通过财政科技投入、政府购买和税收优惠等手段,直接或间接增加企业创新的边际收益,从而影响企业自主创新的内部诱因和改善技术创新的外部环境。本文通过对财政政策在中小企业自主创新各阶段所发挥的作用进行分析,全面阐释了有效的财政政策与中小企业自主创新的关系,构建了财政政策促进中小企业自主创新的理论模型,并对创新能力提升提出若干政策建议。
The SME is a ki nd of important strength for national economy development,therefore strengthens the SME independent innovation construction,raises the SME independent innovation level and the success ratio,Promotes its health growth,has been a topic causing the universal attention of various countries' governments,Chinese and foreign academic circles and the business community.The function mechanism of fiscal policy in independent innovation mainly lies in the research and development in enterprises and other sectors.By financial technology investment,government purchase,tax privilege and other means,the fiscal policy both directly and indirectly increases the marginal profit of industries,thus influences the inner cause of independent innovation and favorable circumstances.The paper analyzes the fiscal policy's effect on each stage of the SEM' independent innovation,then explains the relationship and constructs the theoretical model between them,and constructs a theoretical model of fiscal policy promotes the SEM's independent innovation,and presented several policy proposals on how to raise SME's independent innovation ability.
出处
《技术经济与管理研究》
北大核心
2010年第S1期44-47,共4页
Journal of Technical Economics & Management
基金
辽宁省财政科研基金项目<提升辽宁省中小企业自主创新能力的财政政策选择>(200816)
关键词
自主创新
财政政策
中小企业
创新过程
机理分析
independent innovation
fiscal policy
SME
innovation process
mechanism analysis
