摘要
财税政策被广泛应用于激励企业自主创新。文章以北京市为例,通过对自主创新财税政策实际运行情况的分析发现:北京市存在企业自主创新投入不足、创新质量不高、对中小企业的创新激励不够等问题。结合实际并借鉴国外的成功经验,笔者认为应该加大自主创新优惠政策的普及力度、调整财税政策的优惠重点、加强对中小企业自主创新的扶持力度等,从而完善北京市促进企业自主创新的财税激励机制,突出企业的创新主体地位,提高政府投入资金的使用效率。
One way to encourage an enterprise to autonomously innovate is to stretegically adopt the fiscal plocy.This paper investigates such case in Beijing,and finds that the effect has been far from satisfactory because of problems like fundings shortage and lower quality etc.This paper then reviews successful experiences in other countries.Finally,in order to perfect this impetus mechnism,enhance an enterprise's capability of innovation,and more effeciently make use of the governmental investment,the paper puts forward the following proposals: expanding the coverage,adjusting the subjects,and giving greater support to small and medium size enterprises.
出处
《广州广播电视大学学报》
2012年第1期100-106,112,共7页
Journal of Guangzhou Open University
关键词
自主创新
财税政策
autonomous innovation
financial and tax policies
