摘要
从发达国家的工业化进程看,财税政策对中小企业的发展起着举足轻重的作用。因此,我国应从以下几方面继续完善财税政策:鼓励中小企业的技术创新;加大财政对中小企业发展的资金融通援助力度;建立面向中小企业的政府采购制度,等等。
From the industrial process of the advanced countries,financial policies has a very important role to the medium-and-small enterprises' development.Therefore,financial policies should be perfected from the following:ecourage the technological innovation of the medium-and-small enterprises;financing assistance of the enterprise development should be improved,the system of government procurement for medium-and-small enterprises should be set up,etc.
出处
《税务与经济》
CSSCI
北大核心
2004年第5期60-63,共4页
Taxation and Economy