摘要
R&D财政补贴能激励企业增加研发投入,也可能替代企业自身的研发投入,如何使之发挥激励效应是实现R&D补贴有效性的关键。从实施机制而言,任何政策都是一项机制设计。台湾小型企业创新研发(SBIR)计划卓有成效,其中,有效降低项目管理信息成本和实现政府与受补贴企业之间激励相容的机制设计功不可没。为提高中国R&D补贴的有效性,宜借鉴台湾SBIR计划的成功经验,在委托专业机构从事项目管理、完善研发信息报告制度等机制设计方面加以改进。
R＆D subsidies can encourage enterprises to increase R＆D investment, and may also replace it. How to make it an incentive effect is essential to policy＇s object. As to the implementation mechanism, every policy is a mechanism design. Taiwan＇s Small Business Innovation Research （SBIR） program is highly effective, and its success mainly lies on its mechanism design which effectively reduces the program management＇s information cost and realizes incentive compatibility between government and the subsided. In order to improve the effectiveness of the mainland R＆D subsidies, by learning the successful experience of Taiwan, we should make better in the following mechanism design： to entrust professional institutions to engage in project management, to improve R＆D information reporting system, and so on.
出处
《中国科技论坛》
CSSCI
北大核心
2016年第1期21-25,共5页
Forum on Science and Technology in China
基金
国家社科基金项目"制度环境约束下R&D财税激励政策的有效性研究"(14BJL024)
教育部人文社科基金项目"面向自主创新的财税激励政策有效性研究"(13YJC790047)
湖北省科技厅软科学项目"企业自主创新的税收激励效应研究"(2014BDF100)
湖北省教育厅科研项目"自主创新财税激励政策的有效性研究"(D20132204)
