促进企业自主创新的财政政策研究

Research on Fiscal Policy of Promoting Enterprise Independent Innovation

提高企业自主创新能力,推动创新型国家建设,并以此促进经济发展方式的转变,是当前我国实现国民经济又好又快发展的迫切需要。财政政策在激励和引导企业自主创新过程中具有激励和导向作用。论文从实践角度分析我国支持企业自主创新的财政政策存在的问题与不足,并借鉴国际成功经验,研究讨论如何完善我国促进企业自主创新的财政政策,形成激励和引导企业自主创新的长效机制,更好地提高企业自主创新能力。

Enterprise independent innovation becomes a key element for developing countries to transform its economic structure and enhance its competitiveness.As a method of macroeconomic regulation,the fiscal policy plays a motivating and leading role in promoting enterprise independent innovation.This article gives the problems and deficiencies of existing fiscal policy of enterprise independent innovation.It suggests how to establish a long-term motivating and leading mechanism through reasonable design of fiscal policy to promote the enterprise′s independent innovation much more profoundly based on the national conditions.