心理传导机制下高新技术企业政策体系优化建议

Suggestions on Optimization the Policy System of High-Tech Enterprises Under the Psychological Transmission Mechanism

高新技术企业是激发科技创新关键变量转化为推动高质量发展最大增量的突出代表,通过政策激励释放高新技术企业创新活力在高质量发展的时代至关重要。利用“供给—需求—环境”框架,围绕“企业培育—企业认定—企业高质量发展”全链条,全面梳理国家及地方高新技术企业政策体系,在此基础上通过“政策激励—企业需求”匹配模式,探索政企互动实施财税政策的有效机制,并进行政策优化的探究。根据期望理论,从企业作为理性经济人的微观视角出发探讨在“需要—动机—行为”的心理传导机制作用下现有高新技术企业政策体系对企业的诱导力,发现已有政策体系较为完整,但仍有结构性问题导致政策效价、期望值和兑现程度存在不足,建议加大政策优惠力度,注重政策实施的差异化,以及保持政策的连续性,以此最大限度提高政策对高新技术企业的激励程度。

High-tech enterprises are the outstanding representatives to stimulate the key variables of scientific and technological innovation to promote the maximum increment of high-quality development.Based on the framework of supply-demand-environment and the whole chain of enterprise cultivation-enterprise identification-enterprise high-quality development,this paper comprehensively combs the policy system of national and local high-tech enterprises,on this basis,through the policy incentive-enterprise demand matching model,explores the effective mechanism of government-enterprise interaction to implement fiscal and tax policy,and policy optimization.Based on the expectation theory,the paper further discusses the inducement of the existing high-tech enterprise policy system to the enterprise under the psychological transmission mechanism of need-motive-behavior from the micro perspective of the enterprise as a rational economic man,and finds that the existing policy system is relatively complete,but there are still structural problems that lead to the inadequacy of policy effectiveness,expectation and degree of realization.To this end,it suggests that policy preferences should be strengthened and attention should be paid to the differentiation of policy implementation,as well as to maintain the continuity of policy,so as to maximize the policy of high-tech enterprises to stimulate the degree.