摘要
科创型企业的成本费用问题关系到国家创新发展战略的贯彻和实施。调研发现,近年来科创型企业"降成本"取得一定成效,企业每百元营业收入中的成本费用下降,期间费用、纳税总额占综合成本费用的比重双双回落,企业在研发方面投入的资金和人力不断增加,虽然政策扶持的力度不断加大,但企业依然面临融资困境和创新质量低、创新能力弱等问题。未来应加大政策扶持力度,完善政策保障机制,避免"一刀切"和"救死扶伤""运动式"降成本,激励和助推企业向高质量发展方式转变。
The cost of sci-tech innovation enterprises is closely related to the implementation of the national innovative development strategy. The researches find that, in recent years, sci-tech innovative enterprises have made some achievements in cost reduction. The cost and expense per 100 Yuan of operating income of enterprises decreased, and the proportion of both total period charge and tax payments in the comprehensive cost fell.Meanwhile, the investment of enterprises in R&D has been increased, and the intensity of policy support has been enhanced. However, enterprises are still faced with financing difficulties, low innovation quality, weak innovation ability and other problems. In the future, policy support shall be enhanced, policy support mechanism shall be improved, phenomenon like one-size-fits-all shall be avoided, and enterprises shall be encouraged and boosted to transform to a high-quality development mode.
出处
《财政科学》
2019年第12期55-119,共65页
Fiscal Science
关键词
降成本
成本费用
创新
研发支出
Cost Reduction
Cost Expense
Innovation
R&D Expense
