南京邮电大学学报:社会科学版
南京郵電大學學報:社會科學版
남경유전대학학보:사회과학판
Journal of Nanjing University of Posts and Telecommunications(Social Science)
2015年
1期
27~36
,共null页
中小企业 自主创新 财税政策
中小企業 自主創新 財稅政策
중소기업 자주창신 재세정책
SMEs; independent innovation; the finance and taxation policy
目前我国中小企业的自主创新能力已经有了很大的提升,但中小企业开展自主创新活动也面临着众多困难。政府为保障我国中小企业的自主创新活动的顺利进行相继推出了一系列的保障政策,但政策体系不健全、政策之间不协调、政策执行力差等问题依然突出。基于调查数据的研究,政府应当重点实施财税政策,加强对企业技术创新的引导,适应企业自主创新的资金需求,保障企业自主创新的收益,促进中小企业在推动我国"创新型国家"发展的进程中发挥更大的作用。
目前我國中小企業的自主創新能力已經有瞭很大的提升,但中小企業開展自主創新活動也麵臨著衆多睏難。政府為保障我國中小企業的自主創新活動的順利進行相繼推齣瞭一繫列的保障政策,但政策體繫不健全、政策之間不協調、政策執行力差等問題依然突齣。基于調查數據的研究,政府應噹重點實施財稅政策,加彊對企業技術創新的引導,適應企業自主創新的資金需求,保障企業自主創新的收益,促進中小企業在推動我國"創新型國傢"髮展的進程中髮揮更大的作用。
목전아국중소기업적자주창신능력이경유료흔대적제승,단중소기업개전자주창신활동야면림착음다곤난。정부위보장아국중소기업적자주창신활동적순리진행상계추출료일계렬적보장정책,단정책체계불건전、정책지간불협조、정책집행력차등문제의연돌출。기우조사수거적연구,정부응당중점실시재세정책,가강대기업기술창신적인도,괄응기업자주창신적자금수구,보장기업자주창신적수익,촉진중소기업재추동아국"창신형국가"발전적진정중발휘경대적작용。
Independent innovation capability is the source of a country's core competitiveness. It not only reflects a country 's economic growth potential,but reflects the level of the country 's sustainable development.SMEs,as the fastest growing power of China's scientific and technological innovation,are playing an increasingly prominent role in promoting China to be an "innovative country". The current independent innovation capability of SMEs in China has been greatly improved,but difficulties remain in their innovation practices. To address the problem,the government has launched a series of encouraging policies. However,major issues exist in the incomplete policy system,lack of coordination between different policies and poor policy execution. Survey data show that the government should focus on the implementation of fiscal policies and guarantee the profits of business innovation,while strengthening the technical guidance and financially supporting the innovation.