【摘要】：經(jīng)濟(jì)全球化與信息化時代的到來使世界各國之間的競爭轉(zhuǎn)變?yōu)閷萍嫉母偁?一國若在科技領(lǐng)域取得了領(lǐng)導(dǎo)地位,就會在世界之林中占有一席之地,因此,世界各國都把科技創(chuàng)新放在重要的戰(zhàn)略地位。近年來,我國的經(jīng)濟(jì)創(chuàng)造了一個又一個中國奇跡,令世界各國為之驚嘆,但我國付出了沉重的代價,高能耗和高污染造成了我國生態(tài)環(huán)境的嚴(yán)重破壞,如果不改變經(jīng)濟(jì)的發(fā)展方式和調(diào)整產(chǎn)業(yè)結(jié)構(gòu),就會使我國的經(jīng)濟(jì)發(fā)展遇到瓶頸。在今年“兩會”期間我國提出了要用創(chuàng)新驅(qū)動中國的發(fā)展,用科技引領(lǐng)中國的未來,因此,我國必須依靠科技創(chuàng)新來推動經(jīng)濟(jì)的發(fā)展,轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式,由粗放型向集約型轉(zhuǎn)變,只有這樣才會使我國的經(jīng)濟(jì)朝著持續(xù)健康的方向發(fā)展。由于與其他科研機構(gòu)相比,企業(yè)是科技創(chuàng)新的主體,因此,企業(yè)能夠更好地進(jìn)行科技創(chuàng)新�？萍加捎谧陨淼奶卣魍耆渴袌龅馁Y源配置是不能完成科技創(chuàng)新這個復(fù)雜的工程的,會出現(xiàn)市場失靈,這就要求政府進(jìn)行調(diào)節(jié),促進(jìn)市場資源的合理配置,研究政府如何運用財稅政策促進(jìn)企業(yè)進(jìn)行科技創(chuàng)新就顯得尤為重要,政府運用的財稅政策主要有財政科技投入、稅收優(yōu)惠、政府采購及風(fēng)險投資。本文先從科技本身的特征入手,分析政府運用財稅政策促進(jìn)企業(yè)科技創(chuàng)新的必要性和作用機理,再對政府運用的四種主要財政工具的現(xiàn)狀進(jìn)行分析,得出其中存在很多問題,然后再根據(jù)科技創(chuàng)新的研發(fā)、成果轉(zhuǎn)化和產(chǎn)業(yè)化三個環(huán)節(jié),實證分析得出各項政策在每個環(huán)節(jié)的敏感性,總結(jié)美國、日本和韓國等國家運用財稅政策促進(jìn)科技發(fā)展的先進(jìn)經(jīng)驗,在進(jìn)行綜合分析的基礎(chǔ)上,對提高我國整體的科技創(chuàng)新能力提出了措施建議,為我國政府促進(jìn)未來科技事業(yè)的發(fā)展提供了意見參考。
[Abstract]:With the arrival of economic globalization and information age, the competition among countries in the world is transformed into the competition for science and technology. If a country gains a leading position in the field of science and technology, it will have a place in the forest of the world. Countries all over the world put scientific and technological innovation in an important strategic position. In recent years, China's economy has created one Chinese miracle after another, which has amazed all countries in the world, but our country has paid a heavy price. High energy consumption and high pollution have caused serious damage to our ecological environment. If we do not change the mode of economic development and adjust the industrial structure, the economic development of our country will encounter a bottleneck. During the "two sessions" this year, China proposed to use innovation to drive China's development and to use science and technology to guide China's future. Therefore, our country must rely on scientific and technological innovation to promote economic development and transform the mode of economic development. Only in this way can the economy of our country develop in a sustainable and healthy way. Compared with other scientific research institutions, enterprises are the main body of scientific and technological innovation, so enterprises can better carry out scientific and technological innovation. Because of its own characteristics, science and technology cannot complete the complex project of scientific and technological innovation completely depending on the allocation of resources of the market, which will lead to market failure. This requires the government to regulate and promote the rational allocation of market resources. It is particularly important to study how the government applies fiscal and taxation policies to promote enterprises to carry out scientific and technological innovation. The main fiscal and taxation policies used by the government include financial investment in science and technology, tax concessions, government procurement and venture capital. Starting with the characteristics of science and technology itself, this paper analyzes the necessity and mechanism of the government using fiscal and taxation policies to promote scientific and technological innovation in enterprises, and then analyzes the current situation of the four main financial tools used by the government, and finds out that there are many problems in them. Then according to the research and development of scientific and technological innovation, the transformation of achievements and the industrialization of the three links, empirical analysis of the sensitivity of each policy in each link, summed up the United States, Japan and South Korea and other countries in the use of fiscal and tax policies to promote the development of science and technology advanced experience. On the basis of comprehensive analysis, this paper puts forward some suggestions for improving the overall scientific and technological innovation ability of our country, and provides suggestions for our government to promote the development of science and technology in the future.
【學(xué)位授予單位】：天津財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F124.3

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