政府支持中小企业创新:理论基

发布时间：2018-02-04 01:36

本文关键词： 政府支持中小企业企业创新财税政策创新环境　出处：《现代经济探讨》2017年10期 　论文类型：期刊论文

【摘要】：政府与市场关系理论、技术创新理论、资源基础理论及政府规制理论是政府支持中小企业创新的核心理论基础,各理论彼此联系。政府支持中小企业创新的政策举措重点包括财税政策引导与创新环境营造两大层面。当前,政府支持中小企业创新的路径应围绕政府自身职能转变和简政放权展开,具体应根据企业发展状况,因地制宜地提供多层次直接性财税政策引导服务,同时辅以税收抵减、政府采购为主的间接性财税政策引导服务,还要进一步发展和完善中小企业知识产权保护方面的法律法规并建立技术保障体系,以及强化对中小企业社会责任监督方面的立法、执法和过程监管。
[Abstract]:The theory of the relationship between the government and the market, the theory of technological innovation, the theory of resource-based and the theory of government regulation are the core theoretical basis of the government to support the innovation of small and medium-sized enterprises. The government supports small and medium-sized enterprises innovation policy measures, including fiscal and tax policy guidance and innovation environment to create two levels. The path of government support for small and medium-sized enterprises innovation should revolve around the transformation of government's own functions and the simplification of government power, and it should provide multi-level direct fiscal and taxation policy guidance services according to the development of enterprises. At the same time, supplemented by tax deductions, government procurement mainly indirect fiscal and tax policy guidance services, but also to further develop and improve the intellectual property protection of small and medium-sized enterprises laws and regulations and establish a technical security system. And to strengthen the supervision of small and medium-sized enterprises in the area of social responsibility legislation, law enforcement and process supervision.
【作者单位】：西北工业大学人文与经法学院;西北工业大学MPA教育中心;西安交通大学公共政策与管理学院;
【基金】：教育部哲学社会科学研究重大课题攻关项目“创新驱动发展战略与科技创新支撑研究”(项目编号:13JZD015) 陕西省软科学重点项目“实施创新驱动发展战略,促进我省创新资源有效配置和综合集成”(项目编号:2013KRZ02) 中央高校基本科研业务费资助项目“财税政策引导提升中小企业创新能力路径的实证研究”(项目编号:31020170QD107)
【分类号】：F273.1;F276.3
【正文快照】： 场准入壁垒依旧存在、技术创新与管理创新遭遇各一、引言类瓶颈、创新软环境建设相对滞后、财政金融支持力在竞争激烈、变化莫测的全球化市场体系中,中度跟不上等,严重制约了其转型升级与创新发展(刘小企业通过持续进行产品创新与流程创新影响了整方,2014)。在此背景下,政府这

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