公共财政如何支持企业技术创新——基于国际贸易规则的视角

发布时间：2018-02-26 19:25

本文关键词： 公共财政反补贴规则竞争中立企业技术创新　出处：《理论学刊》2015年01期 　论文类型：期刊论文

【摘要】：为完善开放型经济体系,我国支持企业创新的财税政策应逐步与国际规则接轨。公共财政支持企业技术创新并不与国际相关规则冲突,但应聚焦于"市场失灵"领域,即重点支持中小企业创新、企业竞争前研发活动和产学研合作;应优化支持方式,发挥社会组织在支持企业创新中的重要作用,更多地采用间接性、市场化支持方式,同时体现法制化和非歧视性原则。
[Abstract]:In order to improve the open economic system, fiscal and taxation policy to support enterprise innovation should be gradually in line with international rules. The public financial support of enterprise technology innovation is not with the international rules of the conflict, but should focus on the fields of "market failure", which focus on supporting small and medium enterprise innovation, enterprise competition before the R & D activities and cooperation; we should optimize the support the way, the role of social organizations in support of an important role in the innovation of enterprises, adopt more indirect, market support, but also legal and non discrimination principle.

【作者单位】：北京交通大学中国产业安全研究中心;财政部财政科学研究所;
【分类号】：F812.0;F273.1

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