摘要
从企业研发投入的融资成长机制、投资引导机制和风险控制机制三个方面梳理现有企业研发投入保障机制的相关研究,其中融资成长机制的主要内容包括金融成长理论和融资约束、融资渠道,投资引导机制的主要内容包括财政资助和税收优惠,而风险控制机制的主要内容包括风险分担和产权保护。最后,给出对现有文献的评述。
we reviewed the concerned literatures about the guarantee mechanism of enterprises' R&D input from three as- pects of the financing growth, investment guidance and risk control mechanism. The main contents of the finance growth mechanism include the theory of financial growth, financing constraints and financing channels. The main contents of the investment guidance mechanisms include financial assistance and tax benefits. The main contents of risk controlling mecha- nism include risk sharing and the protection of property rights. Finally, the paper presents the comments of the existing lit- eratures.
出处
《科技管理研究》
CSSCI
北大核心
2014年第6期114-117,共4页
Science and Technology Management Research
基金
教育部人文社会科学研究规划基金项目"基于多层嵌套随机前沿模型的中国工业企业研发效率研究"(11YJA630053)
关键词
企业研发投入
保障机制
融资成长
投资引导
风险控制
enterprises' R&D input
guarantee mechanism
financing growth
investment guidance
risk controlling