CAJ | 학술논문

“十二五”时期，我国将着重加强企业技术创新主体地位的建设。如何充分发挥财政资金对企业技术创新的引导和激励作用，使企业真正成为技术创新的主体，成为当前我国政府和社会关注的重点。通过分析研究外国财政资金支持企业技术创新的有效做法和机制，同时梳理和总结我国中央和地方政府现有支持企业技术创新的做法和机制，提出了进一步完善我国财政支持企业技术创新机制的若干政策和建议。
“십이오”시기，아국장착중가강기업기술창신주체지위적건설。여하충분발휘재정자금대기업기술창신적인도화격려작용，사기업진정성위기술창신적주체，성위당전아국정부화사회관주적중점。통과분석연구외국재정자금지지기업기술창신적유효주법화궤제，동시소리화총결아국중앙화지방정부현유지지기업기술창신적주법화궤제，제출료진일보완선아국재정지지기업기술창신궤제적약간정책화건의。
Chinese government have leveraged and boosted corporate R&D inputs signiifcantly by measures including increasing fiscal investment in science and technology, innovating funding mode, and optimizing investment structure. In China’s 12th ifve-year plan, enterprises are expected to become the primary driving force behind innovation, thus, how to fully use ifscal funding to lead and boost enterprises technological innovation becomes a main concern of Chinese government. This paper compared effective measures taken by foreign governments to promote enterprises’ innovation by ifscal funds with Chinese current policies and measures by the central and local governments, and put forward suggestions for China to improve its ifscal funding mechanisms.