本文關(guān)鍵詞：我國(guó)財(cái)政補(bǔ)貼對(duì)企業(yè)研發(fā)影響的經(jīng)驗(yàn)分析，由筆耕文化傳播整理發(fā)布。

我國(guó)財(cái)政補(bǔ)貼對(duì)企業(yè)研發(fā)影響的經(jīng)驗(yàn)分析

An Empirical Analysis of the Influence of Fiscal Subsidies on Enterprise Research and Development

[1] [2]

ZHU Yun-huan, ZHANG Ming-xi （ 1. School of International Finance and Trade, Shanghai International Studies University, Shanghai 200083, China ; 2. Research Institute of Chinese

[1]上海外國(guó)語(yǔ)大學(xué)國(guó)際金融貿(mào)易學(xué)院,上海200083; [2]科學(xué)技術(shù)部中國(guó)科學(xué)技術(shù)發(fā)展戰(zhàn)略研究院,北京100038

文章摘要：近年來(lái)，我國(guó)的財(cái)政科技支出總量呈逐年上升態(tài)勢(shì)，但財(cái)政科技支出中用于R＆D活動(dòng)的撥款呈下降趨勢(shì)；R＆D財(cái)政補(bǔ)貼總體呈上升趨勢(shì)，但財(cái)政補(bǔ)貼占企業(yè)R＆D經(jīng)費(fèi)總額的比重卻在逐年下降。筆者利用相關(guān)數(shù)據(jù)，對(duì)財(cái)政補(bǔ)貼對(duì)企業(yè)研發(fā)的影響進(jìn)行實(shí)證分析。研究發(fā)現(xiàn)，財(cái)政補(bǔ)貼在一定程度上補(bǔ)償了企業(yè)研發(fā)創(chuàng)新外部性帶來(lái)的成本與收益風(fēng)險(xiǎn)；與財(cái)政補(bǔ)貼相比，稅收優(yōu)惠能在更大程度上誘導(dǎo)企業(yè)的研發(fā)活動(dòng)；企業(yè)進(jìn)行研發(fā)很大程度上還與企業(yè)規(guī)模、市場(chǎng)銷(xiāo)售狀況和企業(yè)過(guò)去已經(jīng)積累的技術(shù)與知識(shí)密切相關(guān)。要提高我國(guó)財(cái)政研發(fā)補(bǔ)貼的效率，首先要注重?cái)U(kuò)大研發(fā)項(xiàng)目的外部性；其次要促進(jìn)財(cái)政補(bǔ)貼的合理分配并對(duì)其加強(qiáng)監(jiān)管。

Abstr：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.

文章關(guān)鍵詞：

Keyword：:enterprise research and development fiscal subsidy tax preference empirical analysis

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  本文關(guān)鍵詞：我國(guó)財(cái)政補(bǔ)貼對(duì)企業(yè)研發(fā)影響的經(jīng)驗(yàn)分析，由筆耕文化傳播整理發(fā)布。