重庆市财政政策在促进科技成果转化中的现状及问题研究

发布时间：2018-02-23 16:55

本文关键词： 科技成果转化财政政策财政直接投入政府采购税收优惠　出处：《重庆大学》2015年硕士论文　论文类型：学位论文

【摘要】：科学技术是推动经济发展、维护国家安全、促进社会进步的主导力量,所以从国家到地方都日渐重视科技创新能力的培养与提升。要想利用科学技术实现促进社会进步的目标,就必须让科学技术在经济和社会中的实际价值得到充分体现,其价值具体如何得到体现就看是否可以把科学技术向商品和市场移动,这个移动就是科技成果转化。科技成果转化与应用也是科技创新的重要组成部分,只有形成新材料、新工艺、新产品、新产业,才能创造新的市场和需求,从而拉动内需、促进就业。我国是处在转型期的发展中国家,科技成果转化水平和能力的不断提高,能够提升科技创新整体水平,从而催生战略新兴产业,加快经济增长方式的转变。重庆市是四大直辖市之一,作为西部地区的文化经济中心,无论是在科教文化还是贸易金融方面,都占据了不可替代的位置。重庆市委,市政府不断提出加快科技创新体系建设和深化科技体制改革的战略规划,从而在科技成果转化的各个方面取得了丰硕成绩。但由于起步较晚,受到旧机制的制约,重庆市科技成果转化的整体效率不高,科技创新成果没有得到有效地转化和应用,大量科技资源被浪费。所以本文针对重庆市科技成果转化问题进行系统地研究探讨,从财政政策视角出发,通过理论和实证研究相结合的方式分析其中的突出问题和成因,并提出具体优化建议。首先,对有关财政政策促进科技成果转化的研究理论进行总结归纳,分析出财政政策促进科技成果转化的必要性以及财政政策对成果转化的具体作用方式,以此构成本文研究的理论依据。然后,系统性地对重庆市科技成果转化的现有状况和相关财政政策进行分析,与国内外先进地区进行对比,总结出重庆市的突出问题:财政直接投入对基础研究的支持力度较低,整体缺乏计划性和合理性;政府采购定位和采购模式不明确,政策有效性不足,政府采购规模相对较低;税收激励政策标准不统一,长效性不足,缺乏多元化政策目标,没有充分发挥间接优惠手段来降低或弥补基础研究和应用开发阶段的转化风险;科技成果转化中的风投资金大多来自政府财政拨款,政府成为风险投资主体,而民间资本基本没有,融资渠道太过单一,整体投资规模较小。针对重庆市财政政策在促进科技成果转化中表现出的问题,本文结合相关理论,并借鉴发达国家的先进经验,提出针对性的对策建议:一是调整财政直接投入结构,适当向企业,风险投资机制建设,科技成果转化平台,战略性重大项目倾斜。二是加强政府采购手段的激励性作用,把机关部门采购规划到重庆市创新整体计划中,完善官方首购制度,发展预先订购制度。三是优化税收扶持手段,加大对中小型创新企业的促进力度,重视对转化风险进行规避和弥补。第四是调动社会民间资本,构建政府型风险投资体系,加大对风险投资体系的支持力度。
[Abstract]:Science and technology is to promote economic development, safeguarding national security, a leading force in promoting social progress, so from the state to the local importance of fostering and enhancing the technological innovation ability. In order to achieve the goal of promoting social progress by science and technology, science and technology must make the actual value in the economy and society are fully reflected in the how to get the specific value depends on whether the embodiment of science and technology to commodity and market movement, transformation of scientific and technological achievements. This movement is an important part of the transformation of scientific and technological achievements and application of science and technology innovation, only the formation of new materials, new technology, new products, new industries, in order to create a new market and demand, thereby stimulating domestic demand to promote the employment. China is in the transition period of developing countries, the transformation of scientific and technological achievements level and the ability to continuously improve, to enhance the overall level of scientific and technological innovation, thus The birth of strategic emerging industries, accelerate the transformation of economic growth mode. Chongqing city is one of the four municipalities, as the western region's cultural economic center, both in science and education or trade finance, occupies an irreplaceable position. The Chongqing municipal Party committee, municipal government has put forward strategic planning to accelerate the construction of science and technology innovation system and deepening the reform of science and technology, and in all aspects of the transformation of scientific and technological achievements have achieved fruitful results. But because of the late start, restricted by the old mechanism, the overall efficiency of Chongqing City, the transformation of scientific and technological achievements is not high, the innovation of science and technology achievements have not been effectively transformed and applied, a large number of scientific and technological resources are wasted. So this system for transformation Chongqing science and technology achievement study, from the perspective of fiscal policy, through the combination of theory and empirical research methods to analyze the prominent problems and The causes, and put forward the optimization suggestion. Firstly, the theory of fiscal policy to promote the transformation of scientific and technological achievements are summarized, analyzed the specific mode of action of fiscal policy to promote the transformation of scientific and technological achievements and the necessity of fiscal policy on the achievements, which constitute the theoretical basis of this research. Then, systematically analyzes the existing in the transformation of scientific and technological achievements in Chongqing city and relevant fiscal policy, compared with domestic and foreign advanced area, summed up the problems of Chongqing City: direct financial investment in basic research support is low, the overall lack of planning and rationality; mode of government procurement and procurement positioning is not clear, lack of effective policy, the scale of government procurement the relatively low tax incentive policies; the standard is not unified, long-term shortage, lack of diversification policy, do not give full play to the indirect preferential means to drop Low risk or compensate for the conversion of basic research and applied development stage; the transformation of scientific and technological achievements in venture capital mostly from government funding, the government became the main body of venture investment and private capital and basically no financing channels too single, the overall scale of investment is small. In view of the Chongqing City fiscal policy in promoting the transformation of scientific and technological achievements in the show the problem, combining with the related theory, and learn from the advanced experience of developed countries, put forward the countermeasures and suggestions: one is to adjust the direct financial investment structure, appropriate to the enterprise, the construction of the mechanism of risk investment, the platform for the transformation of scientific and technological achievements, major projects of strategic tilt. The two is to strengthen the means of government procurement incentive function, the purchasing department the overall plan of Chongqing city planning to innovation, perfect the official first purchase system, the development of pre order system. The three is to optimize the tax support means, increase the small and medium sized record The promotion of new enterprises should focus on avoiding and making up for transformation risks. Fourth, we should mobilize social private capital, build government oriented venture capital system and increase support for venture capital system.

【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.0;F204

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