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。
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.
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