新疆财经

新疆财经 ›› 2021,Issue (2): 40-48.doi: 10.16716/j.cnki.65-1030/f.2021.02.004

• 管理纵横 • 上一篇    下一篇

我国地方财政投入支持企业自主创新的思考

胡绍雨1,2   

  1. 1.广西财经学院 财政与公共管理学院,广西 南宁 530003;
    2.中山大学 岭南学院,广东 广州 510275
  • 收稿日期:2020-10-15 出版日期:2021-04-25 发布日期:2021-05-18
  • 作者简介:胡绍雨（1980—）,男,副教授,经济学博士后,研究方向为公共经济、社会保障与财税理论。
  • 基金资助:
    国家社会科学基金重大项目“新时代中国预算绩效管理改革研究”（19ZDA071）; 博士后科学基金面上资助项目“民生保障指标体系的构建与评价研究：基于财政效率视角”（2013M542231）; 国家税务总局税收科研立项重大项目“六稳背景下的减税降费研究”（2019ZD01）

Reflections on Local Financial Investment to Support Independent Innovation of Enterprises in China

Hu Shaoyu1,2   

  1. 1. Guangxi University of Finance and Economics,Nanning 530003,China;
    2. Sun Yat-sen University,Guangzhou 510275,China
  • Received:2020-10-15 Online:2021-04-25 Published:2021-05-18

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摘要： 本文在梳理企业自主创新基本内涵和地方财政投入基本内涵基础上,分析了我国地方财政投入支持企业自主创新的现状,认为还存在地方财政科技投入政策缺乏顶层设计、投入结构不合理以及增长机制不健全等问题。因此,建议加强顶层设计,优化地方财政科技投入结构;构建地方财政科技投入的稳定增长机制,并积极引入绩效评价机制;优化税收优惠制度,拓宽对企业自主创新的政策扶持;进一步完善我国的政府采购制度并将其运用到我国企业的技术创新活动中;构建国有资本经营预算体系,加强地方国有企业的科技创新能力,从而不断完善我国地方财政投入支持企业自主创新的体制机制。

关键词: 企业自主创新, 科技创新, 创新能力, 地方财政投入, 投入增长机制, 政府采购制度

Abstract: Based on the basic theory of enterprise independent innovation and that of local financial input, this paper analyzes the current situation of local financial investment supporting the independent innovation of enterprises in China. It also points out that there are still some problems such as the lack of top-level design, unreasonable investment structure and imperfect growth mechanism. Therefore, this paper suggests strengthening the top-level design, optimizing the structure of local financial science and technology investment, building a stable growth mechanism of local financial scientific and technological investment, and actively introducing performance evaluation mechanism; optimizing the tax preferential system, broadening the policy support for independent innovation of enterprises; further completing the government procurement system and applying it to the technological innovation activities of enterprises in China; building a state-owned capital management budget system, and strengthening the scientific and technological innovation capabilities of local state-owned enterprises, so as to improve the system and mechanism of local financial input to support independent innovation of enterprises in China.

Key words: Independent Innovation of Enterprises, Scientific and Technological Innovation, Innovation Ability, Local Financial Investment, Investment Growth Mechanism, Government Procurement System

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