【摘要】：裝備科研是裝備建設(shè)的重要內(nèi)容,有效的裝備科研投資是落實裝備發(fā)展戰(zhàn)略的重要舉措。裝備科研投資激勵問題的研究,對于提升裝備科研投資的效率,完善裝備經(jīng)濟理論體系,推動裝備建設(shè)自主式、跨越式、可持續(xù)發(fā)展,具有重要的理論價值與實踐意義�；仡櫸覈b備科研投資的發(fā)展歷程,我國裝備科研投資由單一走向多元,逐步呈現(xiàn)投資主體、融資渠道和投資方式多元化的發(fā)展趨勢。經(jīng)過幾十年的努力,我國裝備科研投資逐步建立起了多元化、多渠道的投入體系,形成了國家財政撥款、企業(yè)投入、市場融資等多種經(jīng)費投入支持裝備科技創(chuàng)新活動的新局面。但在推進裝備科研投資改革的過程中,仍存在著許多現(xiàn)實問題和理論難題,概括起來主要包括:1.公平競爭與準入壁壘之間的矛盾;2.政策鼓勵與政策歧視之間的矛盾;3.裝備定價與研發(fā)補償之間的矛盾。這三個問題貫穿裝備科研投資的整個過程,是裝備科研投資激勵面臨的主要矛盾。行業(yè)準入是裝備科研活動的起點,也是裝備科研投資激勵的基本前提,不解決好公平準入問題,裝備科研投資激勵無從談起,唯有解決好公平準入問題,才能使更多有條件的投資主體進入裝備科研投資領(lǐng)域,形成良好的競爭格局;財稅激勵是裝備科研投資激勵的中間環(huán)節(jié),科技創(chuàng)新活動具有顯著的外部性和公共產(chǎn)品屬性,對科技創(chuàng)新活動進行財政補貼和稅收優(yōu)惠是其內(nèi)在屬性的必然要求,唯有解決好裝備科研投資中的政策歧視問題,才能形成公平的政策環(huán)境,促進裝備科研投資領(lǐng)域的有效競爭;投資補償是確保裝備科研投資活動可持續(xù)發(fā)展的關(guān)鍵,唯有解決好裝備科研投資中的補償問題,才能充分調(diào)動裝備科研投資主體的積極性,確保投資的可持續(xù)發(fā)展。行業(yè)準入、財稅優(yōu)惠和投資補償,是裝備科研投資激勵研究理論體系的重要組成部分,構(gòu)成了當前我國裝備科研投資激勵工作的總體框架,在這個框架下,各種激勵方式相互協(xié)調(diào)相互作用,保障著裝備科研投資活動的順利進行。在行業(yè)準入問題上,通過對裝備科研投資利益相關(guān)方進行行為分析和博弈分析,運用復(fù)雜系統(tǒng)建模的思路,把Agent建模仿真方法應(yīng)用于裝備科研投資準入決策過程,構(gòu)建了裝備科研投資準入的Agent模型,并利用經(jīng)驗數(shù)據(jù)對裝備科研投資準入進行了仿真。根據(jù)Agent建模仿真的結(jié)果,裝備科研投資準入激勵要從進入者參與裝備科研投資對裝備市場結(jié)構(gòu)與競爭效率的影響出發(fā),考慮裝備市場的結(jié)構(gòu)和民營企業(yè)以經(jīng)濟效益最大化為經(jīng)營目標的特點,適度準入民營企業(yè)參與裝備科研投資�？梢酝ㄟ^打破條塊分割格局,降低準入門檻;制定裝備專業(yè)目錄,實施分類準入;協(xié)調(diào)軍用民用標準,減小程序壁壘;搭建高效信息平臺,減弱信息壁壘等方法改革和完善我國裝備科研投資準入激勵制度。在財稅優(yōu)惠問題上,通過對我國裝備科研投入制度現(xiàn)狀和財稅政策對企業(yè)參與裝備科研投資的激勵效應(yīng)進行實證分析表明,財稅激勵對裝備科研投資具有積極的作用,增值稅減免等方式確實拉動了裝備科研投入的增長,但是激勵作用具有一定的滯后性。退稅工作周期長和稅收條件不平等是導(dǎo)致財稅激勵有效性滯后的主要因素,可以通過制定一視同仁的稅收優(yōu)惠政策和建立自上而下的組織保障體系提高我國裝備科研投資財稅激勵的效率。在投資補償問題上,通過分析裝備科研投資補償發(fā)生的動因和與國外裝備科研投資補償激勵的主要做法進行比較發(fā)現(xiàn),當前我國在裝備科研投資補償方面還存在著諸多缺陷,具體體現(xiàn)在對基礎(chǔ)性研究的補償不夠重視、補償方式不合理等方面。對我國裝備科研投資補償激勵方式進行了設(shè)計,推導(dǎo)出固定補償和比例補償?shù)谋嚷使?提出了我國裝備科研投資補償激勵的基本思路:可以通過保護知識產(chǎn)權(quán),鼓勵民企參與;實施風險補償,嚴格責任追究;堅持軍民融合,分散投資風險等補償方式建立健全我國裝備科研投資補償激勵。采用固定補償和比例補償相結(jié)合的辦法設(shè)計契約,合理地確定固定補償和比例補償?shù)姆蓊~,能在信息不對稱的情況下,促使代理人主動提高科研努力程度,達到激勵裝備科研投資的目的。裝備科研投資準入激勵、財稅激勵和補償激勵“三位一體”的分析框架從裝備科研投資實踐的要求及特點規(guī)律出發(fā),豐富和拓展了裝備科研投資激勵的理論內(nèi)涵;采用Agent建模仿真方法量化分析裝備科研投資準入激勵中利益相關(guān)方的博弈關(guān)系,建立裝備科研投資準入利益相關(guān)主體行為的全過程仿真模型,并根據(jù)經(jīng)驗數(shù)據(jù)對裝備科研投資準入進行仿真,為裝備科研投資準入激勵提供了可靠的理論依據(jù)和研究方法;對湖南省參與裝備科研投資的部分企業(yè)和科研單位進行了抽樣調(diào)查,定量分析了影響裝備科研投資財稅激勵有效性的主要原因,并提出相應(yīng)的對策建議,相比定性分析而言,本文的經(jīng)驗分析和實證分析為裝備科研投資財稅激勵提供了更為可靠的依據(jù);首次將補償激勵納入裝備科研投資激勵范疇,豐富了我國裝備科研投資激勵研究的內(nèi)容,并對我國裝備科研投資補償激勵方式進行了設(shè)計,推導(dǎo)出固定補償和比例補償?shù)谋嚷使?為我國裝備科研投資補償激勵提供了理論依據(jù)。
[Abstract]:Equipment scientific research is an important content of equipment construction, and effective equipment scientific research investment is an important measure to implement equipment development strategy. Reviewing the development course of equipment scientific research investment in China, the investment in equipment scientific research in China has changed from single to multiple, gradually showing the trend of diversified investment subjects, financing channels and investment methods. However, there are still many practical and theoretical problems in the process of promoting the reform of equipment scientific research investment, which can be summarized as follows: 1. the contradiction between fair competition and barriers to entry; 2. policy incentives and policies; The three problems run through the whole process of equipment scientific research investment and are the main contradictions facing equipment scientific research investment incentive. Industry access is the starting point of equipment scientific research activities, but also the basic premise of equipment scientific research investment incentive. It is impossible to talk about the incentive of scientific research investment. Only by solving the problem of fair access, can more qualified investors enter the field of equipment scientific research investment and form a good competitive pattern. Fiscal and tax incentives are the intermediate links in the incentive of equipment scientific research investment, and scientific and technological innovation activities have obvious externalities and public product attributes. Financial subsidy and tax preference are the necessary requirements of its inherent attributes. Only by solving the problem of policy discrimination in equipment scientific research investment can a fair policy environment be formed and effective competition in the field of equipment scientific research investment be promoted. Investment compensation is the key to ensure the sustainable development of equipment scientific research investment activities, and only by solving the problem of good clothing. Compensation in equipment research investment can fully arouse the enthusiasm of equipment research investment subject and ensure the sustainable development of investment. Industry access, preferential tax and investment compensation are important parts of the theoretical system of equipment research investment incentive, and constitute the overall framework of equipment research investment incentive in China. Under this framework, all kinds of incentives coordinate and interact with each other to ensure the smooth progress of equipment scientific research investment activities. On the issue of industry access, through the analysis of behavior and game theory of stakeholders in equipment scientific research investment, the agent modeling and simulation method is applied to equipment scientific research investment standards by using the idea of complex system modeling. According to the result of Agent modeling and simulation, the incentive of equipment scientific research investment admission should be based on the effect of entrants'participation in equipment scientific research investment on equipment market structure and competition efficiency, and the equipment market should be considered. The structure of the field and the characteristics of the private enterprises with the maximization of economic benefits as the management objective, appropriately admitted private enterprises to participate in equipment scientific research investment. Weak information barrier and other methods to reform and improve China's equipment scientific research investment admission incentive system. On the issue of preferential fiscal and taxation, through the analysis of the current situation of equipment scientific research investment system and the incentive effect of fiscal and taxation policies on enterprises participating in equipment scientific research investment, it is shown that fiscal and taxation incentives have a positive effect on equipment scientific research investment. Tax-on-value reduction and exemption have indeed stimulated the growth of equipment investment in scientific research, but the incentive effect is lagging behind. Long tax rebate period and unequal tax conditions are the main factors leading to the lag of fiscal and tax incentive effectiveness. We can establish a top-down organizational security system through the formulation of tax preferential policies with equal treatment. To improve the efficiency of financial and taxation incentives for equipment scientific research investment in China, through the analysis of the causes of compensation for equipment scientific research investment and the comparison with the main methods of compensation incentives for foreign equipment scientific research investment, it is found that there are still many shortcomings in the compensation for equipment scientific research investment in China, which is embodied in the foundation. This paper designs the compensation incentive mode of equipment scientific research investment in China, deduces the ratio formula of fixed compensation and proportional compensation, and puts forward the basic ideas of compensation incentive for equipment scientific research investment in China. Compensation, strict accountability; adhere to civil-military integration, diversification of investment risks and other compensation methods to establish and improve China's equipment research investment compensation incentives. The use of fixed compensation and proportional compensation to design a contract to reasonably determine the fixed compensation and proportional compensation share, in the case of information asymmetry, to promote the agent to take the initiative. The analysis framework of "trinity" of investment admittance incentive, fiscal incentive and compensation incentive for equipment scientific research enriches and expands the theoretical connotation of investment incentive for equipment scientific research from the requirements and characteristics of equipment scientific research investment practice. The method quantitatively analyzes the game relationship among stakeholders in the incentive of equipment scientific research investment admission, establishes the whole process simulation model of the behavior of stakeholders in equipment scientific research investment admission, and simulates the equipment scientific research investment admission according to the experience data, which provides a reliable theoretical basis and research method for the incentive of equipment scientific research investment admission. This paper makes a sampling survey of some enterprises and research institutes involved in equipment research investment in Hunan Province, quantitatively analyzes the main reasons affecting the effectiveness of financial and tax incentives for equipment research investment, and puts forward corresponding countermeasures and suggestions. Compared with qualitative analysis, the empirical analysis and empirical analysis in this paper provide financial and tax incentives for equipment research investment. It is the first time to bring compensation incentive into the category of equipment scientific research investment incentive, which enriches the research content of equipment scientific research investment incentive in China, designs the compensation incentive mode of equipment scientific research investment in China, derives the ratio formula of fixed compensation and proportional compensation, and provides compensation incentive for equipment scientific research investment in China. Theoretical basis.
【學位授予單位】：國防科學技術(shù)大學
【學位級別】：博士
【學位授予年份】：2013
【分類號】：E27

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