经济新常态下推进中国大众创业的财政政策支撑研究

发布时间：2018-05-12 20:22

本文选题：经济新常态 + 大众创业　；参考：《广西师范大学》2016年硕士论文

【摘要】：中国经济发展步入新常态后,体制机制积累的弊端以及深层次的结构性矛盾开始显现。在传统比较优势逐渐下降,经济运行缺乏平稳基础、经济内生动力不足的条件下,当务之急是启动经济增长的内生原动力与发展新引擎——创新创业。推进大众创业是中国在经济新常态背景下进行结构性改革的重要举措,同时大众创业还能促进中国经济增长、引领就业、促进创新。创业作为一种市场活动,由于具有外部性、不确定性、信息不对称性特征,存在市场失灵现象,因此需要政府这只看得见的手来予以校正。财政政策作为国家配置资源的重要宏观调控手段,也是是世界各国政府推进创业活动的常规做法。财政政策在推进大众创业方面起到了以下几方面的主要作用：第一,财政政策可以纠正创业活动的市场失灵现象；第二,财政政策是创业活动获取发展资金的有效途径；第三,财政政策可以优化创业活动的资源配置；第四,财政政策可促进创业的可持续发展。因此,财政政策作为政府扶持和引导大众创业的重要经济政策,是实现中国大众创业健康稳定发展的重要保障。改革开放以来,中国一直是一块投资创业的热土,已经历经了三次创业热潮,并迎来了第四次创业热潮。2015年提出“大众创业,万众创新”是中国政府在经济新常态背景下做出的重要战略布局。目前,中国创业活动已经呈现生机勃勃的景象：第一,创业活动程度日趋活跃；第二,创业活动基本完成转型,机会型创业占据主导地位：第三,创业环境改善进程缓慢,创业机会日趋增加；第四,创业的创新成分还有待提高；第五,创业活动呈现出区域性差异特征。财政政策主要通过财政支出的乘数效应和财政收入的税收效应发挥作用。虽然,中国政府在推进“双创”方面做了很大努力,采取了包括简政放权、全面推行营改增、税收优惠、增加投入等措施,但在支持创业的财政政策方面仍有不足：首先,中国机会型创业政策不足；其次,创业扶持政策力度不够深入细化;第三,中国创业投资引导基金有待完善；第四,创业者在保障方面的政策显不足。第五,中国创业财政政策缺乏稳定性。发达国家对创业的研究比较早,并且形成了比较完备的独立的学科体系,在创业财政政策方面的经验很值得我们借鉴。运用MOS分析模型分别从创业动机、创业机会、创业技能三个方面分析发达国家的创业财政政策,可总结出有以下几方面经验：第一,落实法律保障；第二,政策的针对性强；第三,融合其他政策配合使用；第四,政府的服务意识强；第五,完善的创业教育体系。基于中国创业活动的现状与环境以及财政政策在推进创业方面的不足,在借鉴发达国家创业财政政策经验的基础上,中国创业财政政策应从以下三方面实现优化。一是在针对创业企业的财政政策方面：①各级政府财政政策的发力点由投入端转换到需求端。②深化金融体制机制的改革,打通各类融资渠道,让创新创业主体真正得到金融血液的支持,从而真正推进中国大众创业草根创业。二是针对创业主体创业者的财政政策方面：①政府应加大对创业教育的财政投入；②建立健全社会保障体系；③进一步消除体制性差异。三是针对财政政策实施方面：①多政策联合,发挥政策合力；②财政政策实施应有针对性；③完善创业投资引导基金；④完善政策实施的评估机制；⑤落实政策的稳定性与普惠性。
[Abstract]:With the gradual decline of traditional comparative advantage , the lack of stable foundation of economic operation , and the lack of endogenous power of economy , it is imperative to start the endogenous original power of economic growth and develop new engine _ innovation entrepreneurship .
Second , fiscal policy is an effective way to get the financing for the development of entrepreneurial activities ;
Thirdly , fiscal policy can optimize the resource allocation of entrepreneurial activities ;
Fourth , fiscal policy can promote the sustainable development of entrepreneurship . As a result , fiscal policy is an important economic policy for the government to support and guide the development of public entrepreneurship . Since the reform and opening - up , China has been a hot soil for investment and entrepreneurship . It has undergone three times of entrepreneurship hot tide . It has already passed the fourth pioneering upsurge . In 2015 , the Chinese government has made an important strategic layout . At present , China ' s entrepreneurial activity has become a dynamic scene : first , the degree of entrepreneurial activity is becoming more active ;
Secondly , the entrepreneurial activity is basically completed , and the opportunity - based entrepreneurship plays a leading role : third , the process of improving the entrepreneurial environment is slow and the chances of entrepreneurship are increasing ;
Fourthly , the innovation component of entrepreneurship still needs to be improved ;
Fifth , the entrepreneurial activity presents regional difference characteristics . The fiscal policy plays a role in the multiplier effect of fiscal expenditure and the tax effect of fiscal revenue . Although the Chinese government has made great efforts in pushing forward the " double - wound " , the Chinese government has adopted measures including simple decentralization , full implementation of battalion reform , tax incentives and increased investment , but there are still shortcomings in supporting the financial policy of entrepreneurship : first , China ' s opportunity - based entrepreneurship policy is insufficient ;
Secondly , the strength of entrepreneurship support policy is not deep enough ; thirdly , China ' s venture capital fund needs to be improved ;
Fourth , the policy of entrepreneurs is insufficient in terms of security . Fifth , China ' s fiscal policy lacks stability . In developed countries , the research on entrepreneurship is relatively early , and a more complete independent discipline system has been formed , and the experience in the financial policy of entrepreneurship is worthy of reference . Using MOS analysis model , we can analyze the financial policy of the developed countries from three aspects : entrepreneurial motivation , entrepreneurial opportunity and entrepreneurial skills , which can be summarized as follows : First , implement legal safeguards ;
secondly , the pertinence of the policy is strong ;
Third , the integration of other policies is in use ;
Fourthly , the government ' s service consciousness is strong ;
On the basis of the experience of developing countries ' financial policy , the financial policy of Chinese enterprises should be shifted from the input end to the demand end .
( 2 ) Establish and improve the social security system ;
( 3 ) To further eliminate the institutional differences . Third , in the light of the implementation of fiscal policy : ( 1 ) Multi - policy joint , exerting the combining ability of policy ;
( 2 ) The implementation of fiscal policy should be targeted ;
( 3 ) Improve the fund for venture capital ;
( 4 ) Improve the evaluation mechanism of policy implementation ;
( 5 ) The stability and popularization of the implementation policy .

【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F279.2;F812.0

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