财税政策促进科技创新的效应与完善对策研究

发布时间：2018-08-07 13:13

【摘要】：经济全球化与信息化时代的到来使世界各国之间的竞争转变为对科技的竞争,一国若在科技领域取得了领导地位,就会在世界之林中占有一席之地,因此,世界各国都把科技创新放在重要的战略地位。近年来,我国的经济创造了一个又一个中国奇迹,令世界各国为之惊叹,但我国付出了沉重的代价,高能耗和高污染造成了我国生态环境的严重破坏,如果不改变经济的发展方式和调整产业结构,就会使我国的经济发展遇到瓶颈。在今年“两会”期间我国提出了要用创新驱动中国的发展,用科技引领中国的未来,因此,我国必须依靠科技创新来推动经济的发展,转变经济发展方式,由粗放型向集约型转变,只有这样才会使我国的经济朝着持续健康的方向发展。由于与其他科研机构相比,企业是科技创新的主体,因此,企业能够更好地进行科技创新。科技由于自身的特征完全靠市场的资源配置是不能完成科技创新这个复杂的工程的,会出现市场失灵,这就要求政府进行调节,促进市场资源的合理配置,研究政府如何运用财税政策促进企业进行科技创新就显得尤为重要,政府运用的财税政策主要有财政科技投入、税收优惠、政府采购及风险投资。本文先从科技本身的特征入手,分析政府运用财税政策促进企业科技创新的必要性和作用机理,再对政府运用的四种主要财政工具的现状进行分析,得出其中存在很多问题,然后再根据科技创新的研发、成果转化和产业化三个环节,实证分析得出各项政策在每个环节的敏感性,总结美国、日本和韩国等国家运用财税政策促进科技发展的先进经验,在进行综合分析的基础上,对提高我国整体的科技创新能力提出了措施建议,为我国政府促进未来科技事业的发展提供了意见参考。
[Abstract]:With the arrival of economic globalization and information age, the competition among countries in the world is transformed into the competition for science and technology. If a country gains a leading position in the field of science and technology, it will have a place in the forest of the world. Countries all over the world put scientific and technological innovation in an important strategic position. In recent years, China's economy has created one Chinese miracle after another, which has amazed all countries in the world, but our country has paid a heavy price. High energy consumption and high pollution have caused serious damage to our ecological environment. If we do not change the mode of economic development and adjust the industrial structure, the economic development of our country will encounter a bottleneck. During the "two sessions" this year, China proposed to use innovation to drive China's development and to use science and technology to guide China's future. Therefore, our country must rely on scientific and technological innovation to promote economic development and transform the mode of economic development. Only in this way can the economy of our country develop in a sustainable and healthy way. Compared with other scientific research institutions, enterprises are the main body of scientific and technological innovation, so enterprises can better carry out scientific and technological innovation. Because of its own characteristics, science and technology cannot complete the complex project of scientific and technological innovation completely depending on the allocation of resources of the market, which will lead to market failure. This requires the government to regulate and promote the rational allocation of market resources. It is particularly important to study how the government applies fiscal and taxation policies to promote enterprises to carry out scientific and technological innovation. The main fiscal and taxation policies used by the government include financial investment in science and technology, tax concessions, government procurement and venture capital. Starting with the characteristics of science and technology itself, this paper analyzes the necessity and mechanism of the government using fiscal and taxation policies to promote scientific and technological innovation in enterprises, and then analyzes the current situation of the four main financial tools used by the government, and finds out that there are many problems in them. Then according to the research and development of scientific and technological innovation, the transformation of achievements and the industrialization of the three links, empirical analysis of the sensitivity of each policy in each link, summed up the United States, Japan and South Korea and other countries in the use of fiscal and tax policies to promote the development of science and technology advanced experience. On the basis of comprehensive analysis, this paper puts forward some suggestions for improving the overall scientific and technological innovation ability of our country, and provides suggestions for our government to promote the development of science and technology in the future.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F124.3

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