本文選題：創(chuàng)業(yè) + 財稅機制��； 參考：《吉林大學(xué)》2014年碩士論文

【摘要】：全球經(jīng)濟從危機時代向后危機時代過渡的今天，各國經(jīng)濟增長速度緩慢，就業(yè)形勢并沒有出現(xiàn)回暖的局面，全球經(jīng)濟處于持續(xù)復(fù)蘇態(tài)勢，但不穩(wěn)定和不確定因素錯綜復(fù)雜，復(fù)蘇強度相對有限。創(chuàng)業(yè)活動作為經(jīng)濟發(fā)展的內(nèi)生動力和經(jīng)濟增長的主要推手，不僅可以提升國家或地區(qū)的經(jīng)濟增長，而且在帶動就業(yè)方面有著不可替代的作用。為此，世界各國政府的戰(zhàn)略與政策取向都放在了鼓勵創(chuàng)業(yè)、促進創(chuàng)業(yè)和發(fā)展創(chuàng)業(yè)，而對于發(fā)展中國家的我們也不例外。在此背景下，研究創(chuàng)業(yè)財稅機制有效性問題有一定的現(xiàn)實指導(dǎo)意義。 鼓勵創(chuàng)業(yè)、促進創(chuàng)業(yè)和發(fā)展創(chuàng)業(yè)離不開國家政策的扶持，且創(chuàng)業(yè)主體追求財富最大化，國家可通過政策作用形成的機制，引導(dǎo)創(chuàng)業(yè)主體規(guī)避風(fēng)險，降低成本，從而達到財富最大化之目的。財稅政策是國家配置資源的有效手段，通過財稅政策扶持創(chuàng)業(yè)活動也是世界各國的普遍做法。目前中國扶持創(chuàng)業(yè)的財稅政策由于其形成的機制有效性不足，未能充分發(fā)揮其激勵創(chuàng)業(yè)的作用。本文以內(nèi)蒙古地區(qū)的數(shù)據(jù)分析財稅政策有效性為著眼點，，通過財稅政策分析所形成的機制有效性，探索創(chuàng)業(yè)財稅機制的發(fā)展規(guī)律，尋找適合內(nèi)蒙古地區(qū)乃至中國的創(chuàng)業(yè)經(jīng)濟發(fā)展路徑，以加快建設(shè)創(chuàng)業(yè)發(fā)展體系的宏觀政策框架。 全文共分五章，第一章簡述了本文的研究背景與意義、研究內(nèi)容與研究方法，并綜述了創(chuàng)業(yè)財稅機制有效性的研究現(xiàn)狀。第二章系統(tǒng)簡述了創(chuàng)業(yè)財稅機制的相關(guān)理論，并分析了財稅機制對創(chuàng)業(yè)的影響。第三章系統(tǒng)分析了我國的創(chuàng)業(yè)現(xiàn)狀，并對國內(nèi)外扶持創(chuàng)業(yè)的財稅政策予以比較，同時界定了有效性的內(nèi)涵及其評價，提出了有效的指標體系。第四章運用內(nèi)蒙古地區(qū)的數(shù)據(jù)對創(chuàng)業(yè)財稅機制有效性進行分析。第五章根據(jù)得出的結(jié)論提出相應(yīng)的建議。
[Abstract]:With the transition of the global economy from the crisis era to the post-crisis era, the economic growth rate of various countries is slow, and the employment situation has not recovered. The global economy is in a sustained recovery situation, but the factors of instability and uncertainty are complex. The strength of the recovery is relatively limited. As the endogenous driving force of economic development and the main driving force of economic growth, entrepreneurial activities can not only promote the economic growth of countries or regions, but also play an irreplaceable role in promoting employment. Therefore, the strategies and policies of governments around the world focus on encouraging entrepreneurship, promoting entrepreneurship and developing entrepreneurship, and we are no exception for developing countries. In this context, the study of the effectiveness of entrepreneurial finance and taxation mechanism has a certain practical significance. To encourage entrepreneurship, to promote entrepreneurship and to develop entrepreneurship can not be separated from the support of national policies, and the main body of entrepreneurship pursues the maximization of wealth. The state can guide the main body of entrepreneurship to avoid risks and reduce costs through the mechanism formed by the role of policies. In order to achieve the goal of maximizing wealth. Fiscal policy is an effective means for countries to allocate resources, and it is also a common practice in the world to support entrepreneurial activities through fiscal and taxation policies. At present, the fiscal and taxation policy of supporting entrepreneurship in China is not effective enough, so it can not give full play to the role of encouraging entrepreneurship. This paper focuses on the analysis of fiscal and taxation policy effectiveness in Inner Mongolia, and explores the development law of entrepreneurial finance and taxation mechanism through the mechanism effectiveness formed by fiscal and tax policy analysis. In order to speed up the construction of the macro policy framework of entrepreneurship development system, we should find a suitable path for the development of entrepreneurship economy in Inner Mongolia and even in China. This paper is divided into five chapters. The first chapter describes the research background and significance of this paper, research content and research methods, and summarizes the research status of the effectiveness of entrepreneurial finance and taxation mechanism. In the second chapter, the related theories of the financial and tax mechanism of entrepreneurship are introduced, and the influence of the mechanism on entrepreneurship is analyzed. The third chapter systematically analyzes the current situation of entrepreneurship in China, compares the fiscal and taxation policies that support entrepreneurship at home and abroad, defines the connotation and evaluation of effectiveness, and puts forward an effective index system. The fourth chapter analyzes the effectiveness of entrepreneurial finance and taxation mechanism by using the data of Inner Mongolia. The fifth chapter puts forward the corresponding suggestion according to the conclusion.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F279.2;F812.0

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