【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(shí)裝備發(fā)展戰(zhàn)略的重要舉措。裝備科研投資激勵(lì)問(wèn)題的研究,對(duì)于提升裝備科研投資的效率,完善裝備經(jīng)濟(jì)理論體系,推動(dòng)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(jià)值與實(shí)踐意義�；仡櫸覈�(guó)裝備科研投資的發(fā)展歷程,我國(guó)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(shì)。經(jīng)過(guò)幾十年的努力,我國(guó)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(guó)家財(cái)政撥款、企業(yè)投入、市場(chǎng)融資等多種經(jīng)費(fèi)投入支持裝備科技創(chuàng)新活動(dòng)的新局面。但在推進(jìn)裝備科研投資改革的過(guò)程中,仍存在著許多現(xiàn)實(shí)問(wèn)題和理論難題,概括起來(lái)主要包括:1.公平競(jìng)爭(zhēng)與準(zhǔn)入壁壘之間的矛盾;2.政策鼓勵(lì)與政策歧視之間的矛盾;3.裝備定價(jià)與研發(fā)補(bǔ)償之間的矛盾。這三個(gè)問(wèn)題貫穿裝備科研投資的整個(gè)過(guò)程,是裝備科研投資激勵(lì)面臨的主要矛盾。行業(yè)準(zhǔn)入是裝備科研活動(dòng)的起點(diǎn),也是裝備科研投資激勵(lì)的基本前提,不解決好公平準(zhǔn)入問(wèn)題,裝備科研投資激勵(lì)無(wú)從談起,唯有解決好公平準(zhǔn)入問(wèn)題,才能使更多有條件的投資主體進(jìn)入裝備科研投資領(lǐng)域,形成良好的競(jìng)爭(zhēng)格局;財(cái)稅激勵(lì)是裝備科研投資激勵(lì)的中間環(huán)節(jié),科技創(chuàng)新活動(dòng)具有顯著的外部性和公共產(chǎn)品屬性,對(duì)科技創(chuàng)新活動(dòng)進(jìn)行財(cái)政補(bǔ)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(wèn)題,才能形成公平的政策環(huán)境,促進(jìn)裝備科研投資領(lǐng)域的有效競(jìng)爭(zhēng);投資補(bǔ)償是確保裝備科研投資活動(dòng)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(bǔ)償問(wèn)題,才能充分調(diào)動(dòng)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(zhǔn)入、財(cái)稅優(yōu)惠和投資補(bǔ)償,是裝備科研投資激勵(lì)研究理論體系的重要組成部分,構(gòu)成了當(dāng)前我國(guó)裝備科研投資激勵(lì)工作的總體框架,在這個(gè)框架下,各種激勵(lì)方式相互協(xié)調(diào)相互作用,保障著裝備科研投資活動(dòng)的順利進(jìn)行。在行業(yè)準(zhǔn)入問(wèn)題上,通過(guò)對(duì)裝備科研投資利益相關(guān)方進(jìn)行行為分析和博弈分析,運(yùn)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(zhǔn)入決策過(guò)程,構(gòu)建了裝備科研投資準(zhǔn)入的Agent模型,并利用經(jīng)驗(yàn)數(shù)據(jù)對(duì)裝備科研投資準(zhǔn)入進(jìn)行了仿真。根據(jù)Agent建模仿真的結(jié)果,裝備科研投資準(zhǔn)入激勵(lì)要從進(jìn)入者參與裝備科研投資對(duì)裝備市場(chǎng)結(jié)構(gòu)與競(jìng)爭(zhēng)效率的影響出發(fā),考慮裝備市場(chǎng)的結(jié)構(gòu)和民營(yíng)企業(yè)以經(jīng)濟(jì)效益最大化為經(jīng)營(yíng)目標(biāo)的特點(diǎn),適度準(zhǔn)入民營(yíng)企業(yè)參與裝備科研投資�？梢酝ㄟ^(guò)打破條塊分割格局,降低準(zhǔn)入門檻;制定裝備專業(yè)目錄,實(shí)施分類準(zhǔn)入;協(xié)調(diào)軍用民用標(biāo)準(zhǔn),減小程序壁壘;搭建高效信息平臺(tái),減弱信息壁壘等方法改革和完善我國(guó)裝備科研投資準(zhǔn)入激勵(lì)制度。在財(cái)稅優(yōu)惠問(wèn)題上,通過(guò)對(duì)我國(guó)裝備科研投入制度現(xiàn)狀和財(cái)稅政策對(duì)企業(yè)參與裝備科研投資的激勵(lì)效應(yīng)進(jìn)行實(shí)證分析表明,財(cái)稅激勵(lì)對(duì)裝備科研投資具有積極的作用,增值稅減免等方式確實(shí)拉動(dòng)了裝備科研投入的增長(zhǎng),但是激勵(lì)作用具有一定的滯后性。退稅工作周期長(zhǎng)和稅收條件不平等是導(dǎo)致財(cái)稅激勵(lì)有效性滯后的主要因素,可以通過(guò)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(guó)裝備科研投資財(cái)稅激勵(lì)的效率。在投資補(bǔ)償問(wèn)題上,通過(guò)分析裝備科研投資補(bǔ)償發(fā)生的動(dòng)因和與國(guó)外裝備科研投資補(bǔ)償激勵(lì)的主要做法進(jìn)行比較發(fā)現(xiàn),當(dāng)前我國(guó)在裝備科研投資補(bǔ)償方面還存在著諸多缺陷,具體體現(xiàn)在對(duì)基礎(chǔ)性研究的補(bǔ)償不夠重視、補(bǔ)償方式不合理等方面。對(duì)我國(guó)裝備科研投資補(bǔ)償激勵(lì)方式進(jìn)行了設(shè)計(jì),推導(dǎo)出固定補(bǔ)償和比例補(bǔ)償?shù)谋嚷使?提出了我國(guó)裝備科研投資補(bǔ)償激勵(lì)的基本思路:可以通過(guò)保護(hù)知識(shí)產(chǎn)權(quán),鼓勵(lì)民企參與;實(shí)施風(fēng)險(xiǎn)補(bǔ)償,嚴(yán)格責(zé)任追究;堅(jiān)持軍民融合,分散投資風(fēng)險(xiǎn)等補(bǔ)償方式建立健全我國(guó)裝備科研投資補(bǔ)償激勵(lì)。采用固定補(bǔ)償和比例補(bǔ)償相結(jié)合的辦法設(shè)計(jì)契約,合理地確定固定補(bǔ)償和比例補(bǔ)償?shù)姆蓊~,能在信息不對(duì)稱的情況下,促使代理人主動(dòng)提高科研努力程度,達(dá)到激勵(lì)裝備科研投資的目的。裝備科研投資準(zhǔn)入激勵(lì)、財(cái)稅激勵(lì)和補(bǔ)償激勵(lì)“三位一體”的分析框架從裝備科研投資實(shí)踐的要求及特點(diǎn)規(guī)律出發(fā),豐富和拓展了裝備科研投資激勵(lì)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(zhǔn)入激勵(lì)中利益相關(guān)方的博弈關(guān)系,建立裝備科研投資準(zhǔn)入利益相關(guān)主體行為的全過(guò)程仿真模型,并根據(jù)經(jīng)驗(yàn)數(shù)據(jù)對(duì)裝備科研投資準(zhǔn)入進(jìn)行仿真,為裝備科研投資準(zhǔn)入激勵(lì)提供了可靠的理論依據(jù)和研究方法;對(duì)湖南省參與裝備科研投資的部分企業(yè)和科研單位進(jìn)行了抽樣調(diào)查,定量分析了影響裝備科研投資財(cái)稅激勵(lì)有效性的主要原因,并提出相應(yīng)的對(duì)策建議,相比定性分析而言,本文的經(jīng)驗(yàn)分析和實(shí)證分析為裝備科研投資財(cái)稅激勵(lì)提供了更為可靠的依據(jù);首次將補(bǔ)償激勵(lì)納入裝備科研投資激勵(lì)范疇,豐富了我國(guó)裝備科研投資激勵(lì)研究的內(nèi)容,并對(duì)我國(guó)裝備科研投資補(bǔ)償激勵(lì)方式進(jìn)行了設(shè)計(jì),推導(dǎo)出固定補(bǔ)償和比例補(bǔ)償?shù)谋嚷使?為我國(guó)裝備科研投資補(bǔ)償激勵(lì)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(xué)位授予單位】：國(guó)防科學(xué)技術(shù)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2013
【分類號(hào)】：E27

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2 郭艷芹;我國(guó)轉(zhuǎn)基因科研投資的經(jīng)濟(jì)效益評(píng)估[D];新疆農(nóng)業(yè)大學(xué);2004年

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4 申璐;江蘇省農(nóng)業(yè)科研投資效率的研究[D];南京財(cái)經(jīng)大學(xué);2013年

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