企业自主知识产权成果产业化的财政政策研究——基于国际经验的分析及借鉴

Financial Policy of Industrialization of Independent Intellectual Property in China ---Reference Analysis Based on International Experience

自主知识产权成果产业化，能够提高我国自主创新能力、转变经济增长方式、增强我国核心竞争力。本文分析了我国现行促进企业知识产权成果产业化的财政政策存在的诸多问题，例如财政资金投入不足、政府采购规模相对偏小、提出优惠政策不够；并通过研究发达国家促进企业自主知识产权成果产业化的财政政策，提出为促进我国企业自主知识产权成果产业化，我国应增加对企业自主知识产权成果产业化的投入，建立自主知识产品采购制度，以及构建我国企业自主知识产权成果产业化的税收激励政策。

Industrialization of independent intellectual property can promote enterprise independent innovation ability, change economic growth mode, and enhance core competitiveness. This paper reveals problems resulted from the existing financial policy of industrialization of independent intellectual property in China, such as short of financial input,lack of government procurement and tax preferential policy. Based on study of financial policy in developed countries, this paper also makes a proposal to increase financial input for industrialization of independent intellectual property, establish government procurement system, and construct tax incentives policy to promote industrialization of independent intellectual property.