CAJ | 학술논문

近年来，我国的财政科技支出总量呈逐年上升态势，但财政科技支出中用于R＆D活动的拨款呈下降趋势；R＆D财政补贴总体呈上升趋势，但财政补贴占企业R＆D经费总额的比重却在逐年下降。笔者利用相关数据，对财政补贴对企业研发的影响进行实证分析。研究发现，财政补贴在一定程度上补偿了企业研发创新外部性带来的成本与收益风险；与财政补贴相比，税收优惠能在更大程度上诱导企业的研发活动；企业进行研发很大程度上还与企业规模、市场销售状况和企业过去已经积累的技术与知识密切相关。要提高我国财政研发补贴的效率，首先要注重扩大研发项目的外部性；其次要促进财政补贴的合理分配并对其加强监管。
근년래，아국적재정과기지출총량정축년상승태세，단재정과기지출중용우R＆D활동적발관정하강추세；R＆D재정보첩총체정상승추세，단재정보첩점기업R＆D경비총액적비중각재축년하강。필자이용상관수거，대재정보첩대기업연발적영향진행실증분석。연구발현，재정보첩재일정정도상보상료기업연발창신외부성대래적성본여수익풍험；여재정보첩상비，세수우혜능재경대정도상유도기업적연발활동；기업진행연발흔대정도상환여기업규모、시장소수상황화기업과거이경적루적기술여지식밀절상관。요제고아국재정연발보첩적효솔，수선요주중확대연발항목적외부성；기차요촉진재정보첩적합리분배병대기가강감관。
In recent years, our country＇ s fiscal expenditure for science and technology has been rising year by year, but fiscal expenditure for science and technology used in the R＆D activity assumes a declining trend. The R＆D fiscal subsidy volume overall assumes the trend of escalation, but the proportion of R＆D fiscal subsidy to enterprise R＆D funds actually assumes the trend of dropping. Using the relevant data, the authors carry on an empirical analysis of the influence of fiscal subsidy on enterprise research and development. The study finds that R＆D fiscal subsidy compensate the cost and income risk which is brought about by the exterior nature of enterprise R＆D innovation. Compared with fiscal subsidy, tax preference can induce enterprise R＆D to a greater extent. Whether the enterprise does carry on the research and development, to a great extent, is closely related to the enterprise size, the market sales status and the technology and knowledge which the enterprise already accumulated in the past. To improve the efficiency of fiscal subsidy for research and development, the exterior nature of research and development projects should be expanded firstly and then rational distribution and supervision of fiscal subsidy should be strengthened.