“硬约束—软驱动”与科技创新财税政策执行

"Hard Constraint-Soft Drive" and the Implementation of Fiscal and Taxation Policies for Scientific and Technological Innovation

财税政策作为有效推进科技创新的经济手段,如何推动其有效执行值得深入探讨。以史密斯政策执行过程模型为指导,以科技创新财税政策为研究对象,利用结构方程模型分析影响科技创新财税政策执行的影响因素。结果显示:软驱动因素对科技创新政策执行的影响比硬约束因素更大。因此,从重点改善政策执行环境、提升目标群体的认知高度和精度,切勿忽视健全完善政策机制、全面提升政策执行主体的综合实力方面提出切实可行的对策建议。

As an economic means to effectively promote scientific and technological innovation,fiscal and taxation policies deserve further discussion on how to promote their effective implementation.Guided by Smith's policy implementation process model,this paper takes the fiscal and taxation policies of scientific and technological innovation as the research object,and analyzes the influencing factors of fiscal and taxation policies of scientific and technological innovation by using structural equation model.The results show that the soft driving factors have a greater impact on the implementation of science and technology innovation policy than the hard constraint factors.Therefore,we should focus on improving the policy implementation environment,improving the cognitive height and accuracy of the target groups,and not neglect to improve the policy mechanism and comprehensively improve the comprehensive strength of the policy implementers.