摘要
投入是企业开展各种研发活动的物质基础和保障,也是企业成为创新主体的基本前提,而财政支出政策是政府引导企业增加研发投入的重要工具。近年来,河南通过实施企业研发费用补助政策,研发投入强度明显提高,高新技术企业数量大幅增加,但是也存在财政压力加大、区域受惠不平衡等问题,需要在资助标准、支持领域、绩效评价等方面优化政策,以期发挥更大的作用。
Investment is not only the material basis and guarantee for enterprises to carry out various research and development activities,but also the basic premise for enterprises to become the main body of innovation,and fiscal expenditure policy is an important tool for the government to guide enterprises to increase research and development investment.In recent years,through the implementation of the subsidy policy for enterprise research and development expenses in Henan province,the intensity of research and development investment has been significantly increased,and the number of high-tech enterprises has been greatly enlarged.However,there also exist some problems,for example,the financial pressure is increased,and the regional benefits are unbalanced etc.It is necessary to optimize the policy in terms of funding standards,support fields and performance evaluation etc.so as to give play to a greater role.
作者
袁金星
Yuan Jinxing(Economy Institute,Henan Provincial Academy of Social Sciences,Zhengzhou City,Henan Province,450002)
出处
《黄河科技学院学报》
2022年第7期45-49,共5页
Journal of Huanghe S&T College
基金
河南省软科学研究重点项目(202400410030)
河南省社会科学院基本科研费项目(21E70)。
关键词
企业研发投入
财政补助
河南
research and development investment of the enterprise
financial subsidy
Henan province