摘要
从中小企业技术创新的外部性、风险性、信息不对称性入手,阐述了政府扶持中小企业技术创新财政政策扶持的理论依据,详细分析了我国当前与中小企业技术创新相关的财政政策,不管是收入方面还是支出方面,在扶持中小企业技术创新上都存在一定的不足,文章最后围绕着财政支出政策、税收优惠及政府采购三方面提出完善现有扶持中小企业技术创新的财政政策建议。
From the angles of externality、risk and asymmetric information,we have discussed the theoretical basis of fiscal policy support of government supporting the technical innovation of small and medium enterprises,analyzed the fiscal policies related to the technical innovation of small and medium enterprises.Then we have put forward the suggestions to fiscal policies of financial expenditure policy,tax incentives and the government procurement to perfect the present fiscal policies of supporting the technical innovation of small and medium enterprises.
出处
《黑龙江八一农垦大学学报》
2010年第4期109-112,共4页
journal of heilongjiang bayi agricultural university
关键词
财政政策
中小企业
技术创新
Fiscal Policy
Small and Medium-sized Enterprises
Technical Innovation
