财税政策介入高新技术产业的理论分析

A theoretical analysis of finance and tax policies intervened in the high and new technique industry

高新技术产业具有一系列不同于传统产业的特点,从而具有更明显的市场失灵,需要政府介入, 对其进行宏观调控。财税政策作为市场经济下政府调控经济运行的最直接手段,对促进高新技术产业的发展 起着非常重要的作用。

The high and new technique industry has a range of specialities different from the traditional industry, therefore has obvious market failture that needs the governments to join in and administer. Finance and tax policies are the most direct measures for government to control economy in the economic market. They have important effects on the improvement of development of the high and new technique industry.