装备科研投资激励研究

发布时间：2018-08-10 21:07

【摘要】：装备科研是装备建设的重要内容,有效的装备科研投资是落实装备发展战略的重要举措。装备科研投资激励问题的研究,对于提升装备科研投资的效率,完善装备经济理论体系,推动装备建设自主式、跨越式、可持续发展,具有重要的理论价值与实践意义。回顾我国装备科研投资的发展历程,我国装备科研投资由单一走向多元,逐步呈现投资主体、融资渠道和投资方式多元化的发展趋势。经过几十年的努力,我国装备科研投资逐步建立起了多元化、多渠道的投入体系,形成了国家财政拨款、企业投入、市场融资等多种经费投入支持装备科技创新活动的新局面。但在推进装备科研投资改革的过程中,仍存在着许多现实问题和理论难题,概括起来主要包括:1.公平竞争与准入壁垒之间的矛盾;2.政策鼓励与政策歧视之间的矛盾;3.装备定价与研发补偿之间的矛盾。这三个问题贯穿装备科研投资的整个过程,是装备科研投资激励面临的主要矛盾。行业准入是装备科研活动的起点,也是装备科研投资激励的基本前提,不解决好公平准入问题,装备科研投资激励无从谈起,唯有解决好公平准入问题,才能使更多有条件的投资主体进入装备科研投资领域,形成良好的竞争格局;财税激励是装备科研投资激励的中间环节,科技创新活动具有显著的外部性和公共产品属性,对科技创新活动进行财政补贴和税收优惠是其内在属性的必然要求,唯有解决好装备科研投资中的政策歧视问题,才能形成公平的政策环境,促进装备科研投资领域的有效竞争;投资补偿是确保装备科研投资活动可持续发展的关键,唯有解决好装备科研投资中的补偿问题,才能充分调动装备科研投资主体的积极性,确保投资的可持续发展。行业准入、财税优惠和投资补偿,是装备科研投资激励研究理论体系的重要组成部分,构成了当前我国装备科研投资激励工作的总体框架,在这个框架下,各种激励方式相互协调相互作用,保障着装备科研投资活动的顺利进行。在行业准入问题上,通过对装备科研投资利益相关方进行行为分析和博弈分析,运用复杂系统建模的思路,把Agent建模仿真方法应用于装备科研投资准入决策过程,构建了装备科研投资准入的Agent模型,并利用经验数据对装备科研投资准入进行了仿真。根据Agent建模仿真的结果,装备科研投资准入激励要从进入者参与装备科研投资对装备市场结构与竞争效率的影响出发,考虑装备市场的结构和民营企业以经济效益最大化为经营目标的特点,适度准入民营企业参与装备科研投资。可以通过打破条块分割格局,降低准入门槛;制定装备专业目录,实施分类准入;协调军用民用标准,减小程序壁垒;搭建高效信息平台,减弱信息壁垒等方法改革和完善我国装备科研投资准入激励制度。在财税优惠问题上,通过对我国装备科研投入制度现状和财税政策对企业参与装备科研投资的激励效应进行实证分析表明,财税激励对装备科研投资具有积极的作用,增值税减免等方式确实拉动了装备科研投入的增长,但是激励作用具有一定的滞后性。退税工作周期长和税收条件不平等是导致财税激励有效性滞后的主要因素,可以通过制定一视同仁的税收优惠政策和建立自上而下的组织保障体系提高我国装备科研投资财税激励的效率。在投资补偿问题上,通过分析装备科研投资补偿发生的动因和与国外装备科研投资补偿激励的主要做法进行比较发现,当前我国在装备科研投资补偿方面还存在着诸多缺陷,具体体现在对基础性研究的补偿不够重视、补偿方式不合理等方面。对我国装备科研投资补偿激励方式进行了设计,推导出固定补偿和比例补偿的比率公式,提出了我国装备科研投资补偿激励的基本思路:可以通过保护知识产权,鼓励民企参与;实施风险补偿,严格责任追究;坚持军民融合,分散投资风险等补偿方式建立健全我国装备科研投资补偿激励。采用固定补偿和比例补偿相结合的办法设计契约,合理地确定固定补偿和比例补偿的份额,能在信息不对称的情况下,促使代理人主动提高科研努力程度,达到激励装备科研投资的目的。装备科研投资准入激励、财税激励和补偿激励“三位一体”的分析框架从装备科研投资实践的要求及特点规律出发,丰富和拓展了装备科研投资激励的理论内涵;采用Agent建模仿真方法量化分析装备科研投资准入激励中利益相关方的博弈关系,建立装备科研投资准入利益相关主体行为的全过程仿真模型,并根据经验数据对装备科研投资准入进行仿真,为装备科研投资准入激励提供了可靠的理论依据和研究方法;对湖南省参与装备科研投资的部分企业和科研单位进行了抽样调查,定量分析了影响装备科研投资财税激励有效性的主要原因,并提出相应的对策建议,相比定性分析而言,本文的经验分析和实证分析为装备科研投资财税激励提供了更为可靠的依据;首次将补偿激励纳入装备科研投资激励范畴,丰富了我国装备科研投资激励研究的内容,并对我国装备科研投资补偿激励方式进行了设计,推导出固定补偿和比例补偿的比率公式,为我国装备科研投资补偿激励提供了理论依据。
[Abstract]:Equipment scientific research is an important content of equipment construction, and effective equipment scientific research investment is an important measure to implement equipment development strategy. Reviewing the development course of equipment scientific research investment in China, the investment in equipment scientific research in China has changed from single to multiple, gradually showing the trend of diversified investment subjects, financing channels and investment methods. However, there are still many practical and theoretical problems in the process of promoting the reform of equipment scientific research investment, which can be summarized as follows: 1. the contradiction between fair competition and barriers to entry; 2. policy incentives and policies; The three problems run through the whole process of equipment scientific research investment and are the main contradictions facing equipment scientific research investment incentive. Industry access is the starting point of equipment scientific research activities, but also the basic premise of equipment scientific research investment incentive. It is impossible to talk about the incentive of scientific research investment. Only by solving the problem of fair access, can more qualified investors enter the field of equipment scientific research investment and form a good competitive pattern. Fiscal and tax incentives are the intermediate links in the incentive of equipment scientific research investment, and scientific and technological innovation activities have obvious externalities and public product attributes. Financial subsidy and tax preference are the necessary requirements of its inherent attributes. Only by solving the problem of policy discrimination in equipment scientific research investment can a fair policy environment be formed and effective competition in the field of equipment scientific research investment be promoted. Investment compensation is the key to ensure the sustainable development of equipment scientific research investment activities, and only by solving the problem of good clothing. Compensation in equipment research investment can fully arouse the enthusiasm of equipment research investment subject and ensure the sustainable development of investment. Industry access, preferential tax and investment compensation are important parts of the theoretical system of equipment research investment incentive, and constitute the overall framework of equipment research investment incentive in China. Under this framework, all kinds of incentives coordinate and interact with each other to ensure the smooth progress of equipment scientific research investment activities. On the issue of industry access, through the analysis of behavior and game theory of stakeholders in equipment scientific research investment, the agent modeling and simulation method is applied to equipment scientific research investment standards by using the idea of complex system modeling. According to the result of Agent modeling and simulation, the incentive of equipment scientific research investment admission should be based on the effect of entrants'participation in equipment scientific research investment on equipment market structure and competition efficiency, and the equipment market should be considered. The structure of the field and the characteristics of the private enterprises with the maximization of economic benefits as the management objective, appropriately admitted private enterprises to participate in equipment scientific research investment. Weak information barrier and other methods to reform and improve China's equipment scientific research investment admission incentive system. On the issue of preferential fiscal and taxation, through the analysis of the current situation of equipment scientific research investment system and the incentive effect of fiscal and taxation policies on enterprises participating in equipment scientific research investment, it is shown that fiscal and taxation incentives have a positive effect on equipment scientific research investment. Tax-on-value reduction and exemption have indeed stimulated the growth of equipment investment in scientific research, but the incentive effect is lagging behind. Long tax rebate period and unequal tax conditions are the main factors leading to the lag of fiscal and tax incentive effectiveness. We can establish a top-down organizational security system through the formulation of tax preferential policies with equal treatment. To improve the efficiency of financial and taxation incentives for equipment scientific research investment in China, through the analysis of the causes of compensation for equipment scientific research investment and the comparison with the main methods of compensation incentives for foreign equipment scientific research investment, it is found that there are still many shortcomings in the compensation for equipment scientific research investment in China, which is embodied in the foundation. This paper designs the compensation incentive mode of equipment scientific research investment in China, deduces the ratio formula of fixed compensation and proportional compensation, and puts forward the basic ideas of compensation incentive for equipment scientific research investment in China. Compensation, strict accountability; adhere to civil-military integration, diversification of investment risks and other compensation methods to establish and improve China's equipment research investment compensation incentives. The use of fixed compensation and proportional compensation to design a contract to reasonably determine the fixed compensation and proportional compensation share, in the case of information asymmetry, to promote the agent to take the initiative. The analysis framework of "trinity" of investment admittance incentive, fiscal incentive and compensation incentive for equipment scientific research enriches and expands the theoretical connotation of investment incentive for equipment scientific research from the requirements and characteristics of equipment scientific research investment practice. The method quantitatively analyzes the game relationship among stakeholders in the incentive of equipment scientific research investment admission, establishes the whole process simulation model of the behavior of stakeholders in equipment scientific research investment admission, and simulates the equipment scientific research investment admission according to the experience data, which provides a reliable theoretical basis and research method for the incentive of equipment scientific research investment admission. This paper makes a sampling survey of some enterprises and research institutes involved in equipment research investment in Hunan Province, quantitatively analyzes the main reasons affecting the effectiveness of financial and tax incentives for equipment research investment, and puts forward corresponding countermeasures and suggestions. Compared with qualitative analysis, the empirical analysis and empirical analysis in this paper provide financial and tax incentives for equipment research investment. It is the first time to bring compensation incentive into the category of equipment scientific research investment incentive, which enriches the research content of equipment scientific research investment incentive in China, designs the compensation incentive mode of equipment scientific research investment in China, derives the ratio formula of fixed compensation and proportional compensation, and provides compensation incentive for equipment scientific research investment in China. Theoretical basis.
【学位授予单位】：国防科学技术大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：E27

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