税收优惠政策对企业自主创新影响的效用评估方法研究

A Study on the Effectiveness Evaluation Method of theInfluence of Tax Incentives on Enterprise Independent Innovation

随着经济的不断增长,我国中小企业数量越来越多。为扶持各企业的发展,我国提出了多项税收优惠政策。在企业竞争背景下,各企业均积极自主创新,传统企业自主创新效用评估方法产出评估指标与实际评估情况差异较大,影响企业自主创新影响的效用评估的有效性。因此,在税收优惠政策实施背景下,本文设计新的企业自主创新效用评估方法:分析了企业自主创新效用评估影响因素;在税收优惠政策下构建企业效用评估体系;确定了企业自主创新影响效用评估权重,实现了企业自主创新效用评估。实验结果表明:设计的企业自主创新影响效用评估方法的评估指标与实际评估效果相拟合,准确性较好,具有一定应用价值,可作为后续企业发展的参考。

With the continuous growth of economy,there are more and more small and medium-sized enterprises in our country.In order to support the development of enterprises,our country puts forward a number of preferential tax policies.In the context of enterprise competition,all enterprises are active in independent innovation.The output evaluation index of traditional enterprise independent innovation utility evaluation method differs greatly from the actual evaluation situation,which affects the effectiveness of utility evaluation of enterprise independent innovation impact.Therefore,in the context of the implementation of preferential tax policies,this paper designs a new evaluation method for the effectiveness of enterprise independent innovation.Firstly,the paper analyzes the factors influencing the evaluation of independent innovation effectiveness.Secondly,the enterprise utility evaluation system is constructed under the preferential tax policies.Finally,the weight of enterprise independent innovation impact utility evaluation is determined to realize the utility evaluation of enterprise independent innovation.The experimental results show that:the evaluation index of the designed enterprise independent innovation impact utility evaluation method fits the actual evaluation effect with good accuracy,has certain application value,and can be used as a reference for the subsequent development of enterprises.