公共财政促进科技创新的作用与政策研究
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摘要
科学技术的迅猛发展及其对社会经济发展的巨大推动作用,已成为时代的主要特征之一。各国政府不断把推动本国科技创新能力作为提升本国竞争能力的重要内容。新时期各国综合国力的竞争越来越演变为各国科技创新能力的竞争。研究公共财政促进科技创新的作用是具有时代需要的重大课题。
突如其来的金融危机使世界经济受到了严重的冲击,各国纷纷采取措施抵御金融危机的袭击。为此,我国出台了一系列的政策和手段,其中尤以增加4万亿投资的力度最大。这些刺激经济增长的财政政策手段,能否有效地推动我国科技创新水平的提高,是我国经济能否化危为机的关键,也是我国经济能否实现产业结构的战略性调整、保持经济持续发展的关键。
研究公共财政促进科技创新从经济学上来说就是从资源稀缺性出发,政府如何动用公共资源更好地依赖科技进步来促进社会经济增长。从理论上讲,创新的政府作用的重要性随着知识经济的到来被提到了前所未有的高度。
进入21世纪,科技已成为第一生产力,与经济发展的关系越来越密切:科技进步是推动经济发展的关键因素;科技创新是经济结构调整的动力;科技发展依赖于经济发展,并受经济发展状况的制约。科技创新在很大程度上具有非竞争性和非排他性的特点,公共品的特征十分明显。因此完全由市场来调节科技创新会出现市场失灵,因而需要政府介入来弥补市场缺陷。发挥市场机制对创新资源的配置作用是建立在把创新作为经济增长第一生产力,同时也是公共产品的基础上的,发挥市场机制配置创新资源时不能离开政府职能作用。
财政政策对科技创新活动的影响和推动作用主要通过以下四种途径得以实现:一是对科技创新进行直接支持,即通过财政资金对科技活动进行资助、补贴或引导;二是运用税收杠杆引导科技创新的方向;三是通过政府采购政策引导企业加快技术创新、产品创新,服务于国家产业结构升级的目标;四是促进中小企业的科技创新,即针对中小企业的特点,对其进行特殊的扶持,从而发挥其在科技创新中的独特作用。
直接的财政科技投入是全社会科技投入的重要组成部分。直接的财政科技投入的主要领域是市场失灵较为严重的基础研究领域和关系国家战略的重大科研项目。直接的财政科技投入为提高我国的科技创新能力发挥了积极的作用。当前,我国要从改进政府财政科技投入的导向政策模式、进一步明确企业是科技创新的主体、维护竞争的行业或产业政策、加强经费投入管理制度的规范等方面入手,不断提高财政科技投入的效率和水平。
税收激励主要是鼓励企业增加研究开发投入的税收优惠和鼓励企业采用先进技术设备的税收政策等,是对国家本应收取的税收收入的一种让渡。以间接优惠方式为主、同时采用多种优惠手段是当今世界科技税收政策的发展方向。随着经济发展和科技创新水平的提高,我国现行科技税收政策的局限性越来越明显。实现优惠方式以间接优惠为主、实现优惠税种以流转税优惠为主、对所得税的优惠实现企业和个人所得税优惠并重是我国科技税收政策的发展方向。
科学地制定和实施优先采购的政府采购政策,可以在鼓励企业自主创新、促进科技发展、提高国家竞争力方面发挥巨大的推动作用。政府采购的支持重点是处于产品生命周期早期的产品,从而为自主创新产品创造强大的市场需求,激励企业开展自主创新活动,为经济的长期稳定发展提供强大的后劲。这种作用的发挥,需要建立起—套行之有效的政府采购政策体系,包括政策定位、政策组织与实施以及政策协调等。因此,我国要通过建立政府首购和订购制度、优化自主创新产品的评标方法、编制政府采购自主创新产品目录、加强部门协同等方面,积极发挥政府采购政策对科技创新的推动作用。
中小企业是科技创新中最为活跃的因素。但是中小企业在科技创新过程中会遇到种种困难,中小企业的特点决定了其在科技创新过程中会遇到更多的市场失灵问题。因此,帮助中小企业解决创新过程中的市场失灵问题,激发其创新的活力,是科技财政政策的重要组成部分。财政支持中小企业创新的主要方式有直接支持、创业投资、贷款担保、风险资本投入和税收优惠等。我国促进中小企业科技创新的财政政策起步较晚,当前要从完善法规配套、加大财政对创新基金的投入、促进风险资金来源多元化、出台具有针对性的税收优惠政策、加大对中小企业融资的支持力度等方面着手,发挥广大中小企业的创新潜能。
建立财政科技投入产出绩效评价体系,是提高财政科技投入效率的重要途径。财政科技投入产出绩效评价要达到预期的目的,需要完善绩效评价的组织架构、采取合理的绩效评价实施方式、合理确定绩效评价的内容、建立科学的绩效评价指标体系,并在此基础上,充分运用绩效评价的结果,为加强项目管理、监督和考核提供参考依据,也为提高财政科技投入的决策水平提供有益经验。
本文分为九个章节四个部分。
第一部分是本文的导论部分,主要介绍了本文的写作背景、研究思路、研究意义以及文献综述,通过对公共财政理论、科技创新理论、财政促进科技创新理论的系统回顾,为后文的分析打下基础。
第二部分是本文的理论研究部分,包括第一章、第二章和第三章。第一章主要对财政促进科技创新的理论框架进行了研究,论述了通过公共财政这一方式来推动科技创新的必要性。第二章对财政促进科技创新的方式进行了研究,分析了公共财政支持科技创新的机理和架构,并对财政直接投入、税收激励、政府采购、中小企业政策这些主要方式进行了深入的研究,对相应的国际经验进行了探讨。第三章研究了财政科技投入的绩效评价体系,阐明了绩效评价对于公共财政促进科技创新的重要作用,并从技术上研究了绩效评价体系的构建。
第三部分是本文的现实问题研究部分,包括第四章、第五章、第六章和第七章。这四章分别就公共财政的四个最主要的手段对公共财政促进科技创新作用机理、作用方式、存在问题以及相关政策建议进行了分析。第四章主要对我国公共财政直接投入促进科技创新的现状、存在问题、所发挥的作用以及相关政策进行了分析。第五章是对我国鼓励科技创新的税收政策的现状、作用、存在问题以及进一步发挥税收政策对科技创新推动作用进行了分析。第六章在理论分析和借鉴国际经验的基础上,针对我国政府采购制度当前的实际情况,指出了我国公共财政进一步完善政府采购制度促进科技创新的发展方向。第七章重点讨论了公共财政促进中小企业创新的政策问题,这是在前面各章的基础上,从体制机制和各种支持方式综合的视角对公共财政如何促进中小企业科技创新提出了相应的建议。
第四部分是总结部分,分析了本研究的创新之处和研究难点,以及论文需进一步改进的地方。
The rapid development of science and technology and its huge promotion to the socio-economic development has now become one of the main characteristics of the times. Governments continue to promote national scientific and technological innovation and make it as an important element of enhancing their own competitiveness. The competitions in comprehensive national strength in different countries in the new era have been evolved more and more the national competitions of scientific and technological innovation. Study on the effects of public finance on promoting the scientific and technological innovation is a substantial topic meeting the needs of the times.
On the sudden financial crisis, the world economy has been seriously challenged, countries have taken measures to resist attacks on the financial crisis. For this reason, China promulgated a series of policies and actions, especially the increase of 4 trillion government investment with the largest effects. Whether the finance and policy tools to stimulate the economic growth can effectively promote China's scientific and technological innovation level has become an important key to turn the country's economic crisis into an opportunity and a key point whether China's economy can implement the strategic adjustment of industrial structure to achieve sustained economic growth.
Study on the promotion of public finance to scientific and technological innovation in terms of economics is to know from the scarcity of resources how the government spending of public resources to promote the socio-economic growth on the basis of scientific and technological progress. In theory, the importance of government innovation has been put into an unprecedented high level following the advent of a knowledge-based economy.
On the 21st century, science and technology has become the primary productive force and its relationship to economic development is getting closer: scientific and technological progress is a key factor in promoting economic development; scientific and technological innovation is the driving force of economic restructuring; scientific and technological development depends on economic development and is constrained by economic development. Scientific and technological innovation to a large extent has the non-competitive and non-exclusive features, so its characteristic qualities of public goods are very obvious. Therefore when entirely controlled by the market, the scientific and technological innovation could result in market failures, thus it needs the intervention of government to compensate for market imperfections. It builds on making the innovation as the primary productive force of economic growth to bring market mechanism into fully play in allocating resources, and also dependants on its characteristics of public goods and the functions of government.
The effects and promotions of fiscal policy on science and technology innovation activities can be brought into action by four ways: Firstly, through direct support of scientific and technological innovation to provide financial assistances, subsidies or guides for science and technology activities by the financial funding; Secondly, through the use of tax leverage to guide the direction of science and technology innovation; Thirdly, through the government procurement policy to guide enterprises to accelerate the technological and product innovation, and to service for the country's goal of upgrading the industrial structure; Fourthly, through special support towards the characteristics of SMEs to promote scientific and technological innovation and fulfill its unique role.
Direct financial investment in science and technology is an important component of social science and technology investment. The main direct financial investment is the substantial research projects related to the national strategies in the basic research fields where the market failure is more serious. Direct financial investment has played a positive role in enhancing the capacity of China's scientific and technological innovation. At present, China should focus on improving the Government's science and technology-oriented policies model of financial investment, further putting the enterprise into the location of main body of scientific and technological innovation, safeguarding the competitiveness of industry or industrial policy, strengthening the norms of financial management system, and continuously improving the efficiency and level of financial investment in science and technology.
The main functions of tax incentive which is also a kind of abnegation to tax revenue and its policy are to encourage enterprises to increase investment in research and development and to adopt advanced technology and equipment. The current world's scientific and technological development direction of tax policy includes mainly indirect preferential policies and many kinds of preference means. Along with the economic development and the increase of scientific and technological innovation level, China's current limitations of tax policy in science and technology are becoming evident. Our country's scientific and technological development direction of tax policy includes making full use of indirect tax preferences, the main categories of turnover taxes, and the same importance of Enterprise and personal income tax.
The establishment and implementation of government procurement policies of preferential purchase can encourage enterprises for independent innovation, promote the development of science and technology, and achieve a huge role in the increase of national competitiveness. The focus of government procurement is on the support towards the early products of the product life cycle, thus to create a strong market demand for independent innovation, and to stimulate innovation activities of enterprises and to provide a long-term stability and a strong basis power for economic development. The achievement of such a role requires a set of well-established system of government procurement policy, including the location, organization, implementation and coordination of policies. Therefore, the Chinese government should establish the preferential purchase and ordering system of independent innovation products, optimize its evaluation approaches, make up the government procurement catalog of independent innovation, and strengthen collaborations between different departments, thus to play a active role of government procurement policy in promoting scientific and technological innovation.
Small and medium-sized enterprises (SMEs) are the most active factor of scientific and technological innovation. More problems of market failure would be occurred during the process of scientific and technological innovation due to the characteristics of SMEs. Therefore, the innovative solution to help SMEs in the process of market failures and to stimulate their creative vitality is an important component of fiscal policy. The main ways of financial support to innovation of SMEs include direct support, venture capital, loan guarantees, venture capital investment and tax preferences. China's fiscal policy to promote the scientific and technological innovation of SMEs initiated lately, so, it should now improve the regulations, increase financial input for the innovation fund, promote the diversification of sources of venture capital, introduce the targeted tax incentives policies, and strengthen financial support for SMEs, thus to play the innovative potential of common SMEs.
The establishment of financial science and technology input-output system of performance evaluation is an important way to improve the efficiency of financial investment in science and technology. Financial performance evaluation of input-output system is designed to achieve the desired objective by improving the organizational framework, taking a reasonable way to implement the performance evaluation, determining a reasonable content of performance evaluation, and establishing scientific index system of performance evaluation and on this basis, making full use of the results of performance evaluation to provide references for strengthening project management, monitoring and evaluation, also to provide useful experiences in improving the financial decision-making level of investment in science and technology.
This article is divided into eight sections of four parts.
Part one which is the introduction part of this article describes the background, research ideas and research meanings as well as the literature review, and recalls systematically the theory of public finance, science and technology innovation, promotion of finance to scientific and technological innovation, thus to lay a foundation for further analysis.
Part two is the theoretical study of this article, including Chapter I, Chapters II and III. Chapter I has studied the theoretical framework of the financial promotion for scientific and technological innovation, and has discussed the essentiality of public finances to promote scientific and technological innovation. Chapter II has thoroughly studied the approaches of the financial policies to promote scientific and technological innovation and its structure mechanism, including direct financial investment, tax incentives, government procurement, the main mechanism of SMEs policy, and has discussed the corresponding international experiences. Chapter III has studied the performance evaluation system of the financial investment in science and technology, and has shown the important role of the performance evaluation to promote scientific and technological innovation, and has considered the establishment of the performance evaluation system on the technical basis.
Part three is the study of reality issues in this article, including Chapter IV, Chapter V, Chapter VI and Chapter VII. This four chapters on the four most important ways of the public finances have analyzed the public finance mechanisms to promote technological innovation, the mode of action, the current problems and related policies recommendations. Chapter IV mainly analyzed the current status, existing problems, as well as the effects of our public finance direct investment on the promotion of scientific and technological innovation. Chapter V has analyzed China's tax policy status, roles, problems and further actions to promote scientific and technological innovation for finance policy. Chapter VI,on the basis of theoretical analysis and drawing on international experiences, towards the current actual situation of China's government procurement system, points out the development direction of China's public finances further to improve the government procurement system and to promote the development of scientific and technological innovation. Chapter VII focuses on the discussions the public finance policy to promote innovative of SMEs, which is on the basis of the front chapters, from different and integrated perspectives of institutional mechanisms and styles to provide the corresponding recommendations about how the public finance to promote the scientific and technological innovation of SMEs.
Part four is a summary of the study which analyzes the innovation and research difficulty as well as the thesis contents for further improvement.
突如其来的金融危机使世界经济受到了严重的冲击,各国纷纷采取措施抵御金融危机的袭击。为此,我国出台了一系列的政策和手段,其中尤以增加4万亿投资的力度最大。这些刺激经济增长的财政政策手段,能否有效地推动我国科技创新水平的提高,是我国经济能否化危为机的关键,也是我国经济能否实现产业结构的战略性调整、保持经济持续发展的关键。
研究公共财政促进科技创新从经济学上来说就是从资源稀缺性出发,政府如何动用公共资源更好地依赖科技进步来促进社会经济增长。从理论上讲,创新的政府作用的重要性随着知识经济的到来被提到了前所未有的高度。
进入21世纪,科技已成为第一生产力,与经济发展的关系越来越密切:科技进步是推动经济发展的关键因素;科技创新是经济结构调整的动力;科技发展依赖于经济发展,并受经济发展状况的制约。科技创新在很大程度上具有非竞争性和非排他性的特点,公共品的特征十分明显。因此完全由市场来调节科技创新会出现市场失灵,因而需要政府介入来弥补市场缺陷。发挥市场机制对创新资源的配置作用是建立在把创新作为经济增长第一生产力,同时也是公共产品的基础上的,发挥市场机制配置创新资源时不能离开政府职能作用。
财政政策对科技创新活动的影响和推动作用主要通过以下四种途径得以实现:一是对科技创新进行直接支持,即通过财政资金对科技活动进行资助、补贴或引导;二是运用税收杠杆引导科技创新的方向;三是通过政府采购政策引导企业加快技术创新、产品创新,服务于国家产业结构升级的目标;四是促进中小企业的科技创新,即针对中小企业的特点,对其进行特殊的扶持,从而发挥其在科技创新中的独特作用。
直接的财政科技投入是全社会科技投入的重要组成部分。直接的财政科技投入的主要领域是市场失灵较为严重的基础研究领域和关系国家战略的重大科研项目。直接的财政科技投入为提高我国的科技创新能力发挥了积极的作用。当前,我国要从改进政府财政科技投入的导向政策模式、进一步明确企业是科技创新的主体、维护竞争的行业或产业政策、加强经费投入管理制度的规范等方面入手,不断提高财政科技投入的效率和水平。
税收激励主要是鼓励企业增加研究开发投入的税收优惠和鼓励企业采用先进技术设备的税收政策等,是对国家本应收取的税收收入的一种让渡。以间接优惠方式为主、同时采用多种优惠手段是当今世界科技税收政策的发展方向。随着经济发展和科技创新水平的提高,我国现行科技税收政策的局限性越来越明显。实现优惠方式以间接优惠为主、实现优惠税种以流转税优惠为主、对所得税的优惠实现企业和个人所得税优惠并重是我国科技税收政策的发展方向。
科学地制定和实施优先采购的政府采购政策,可以在鼓励企业自主创新、促进科技发展、提高国家竞争力方面发挥巨大的推动作用。政府采购的支持重点是处于产品生命周期早期的产品,从而为自主创新产品创造强大的市场需求,激励企业开展自主创新活动,为经济的长期稳定发展提供强大的后劲。这种作用的发挥,需要建立起—套行之有效的政府采购政策体系,包括政策定位、政策组织与实施以及政策协调等。因此,我国要通过建立政府首购和订购制度、优化自主创新产品的评标方法、编制政府采购自主创新产品目录、加强部门协同等方面,积极发挥政府采购政策对科技创新的推动作用。
中小企业是科技创新中最为活跃的因素。但是中小企业在科技创新过程中会遇到种种困难,中小企业的特点决定了其在科技创新过程中会遇到更多的市场失灵问题。因此,帮助中小企业解决创新过程中的市场失灵问题,激发其创新的活力,是科技财政政策的重要组成部分。财政支持中小企业创新的主要方式有直接支持、创业投资、贷款担保、风险资本投入和税收优惠等。我国促进中小企业科技创新的财政政策起步较晚,当前要从完善法规配套、加大财政对创新基金的投入、促进风险资金来源多元化、出台具有针对性的税收优惠政策、加大对中小企业融资的支持力度等方面着手,发挥广大中小企业的创新潜能。
建立财政科技投入产出绩效评价体系,是提高财政科技投入效率的重要途径。财政科技投入产出绩效评价要达到预期的目的,需要完善绩效评价的组织架构、采取合理的绩效评价实施方式、合理确定绩效评价的内容、建立科学的绩效评价指标体系,并在此基础上,充分运用绩效评价的结果,为加强项目管理、监督和考核提供参考依据,也为提高财政科技投入的决策水平提供有益经验。
本文分为九个章节四个部分。
第一部分是本文的导论部分,主要介绍了本文的写作背景、研究思路、研究意义以及文献综述,通过对公共财政理论、科技创新理论、财政促进科技创新理论的系统回顾,为后文的分析打下基础。
第二部分是本文的理论研究部分,包括第一章、第二章和第三章。第一章主要对财政促进科技创新的理论框架进行了研究,论述了通过公共财政这一方式来推动科技创新的必要性。第二章对财政促进科技创新的方式进行了研究,分析了公共财政支持科技创新的机理和架构,并对财政直接投入、税收激励、政府采购、中小企业政策这些主要方式进行了深入的研究,对相应的国际经验进行了探讨。第三章研究了财政科技投入的绩效评价体系,阐明了绩效评价对于公共财政促进科技创新的重要作用,并从技术上研究了绩效评价体系的构建。
第三部分是本文的现实问题研究部分,包括第四章、第五章、第六章和第七章。这四章分别就公共财政的四个最主要的手段对公共财政促进科技创新作用机理、作用方式、存在问题以及相关政策建议进行了分析。第四章主要对我国公共财政直接投入促进科技创新的现状、存在问题、所发挥的作用以及相关政策进行了分析。第五章是对我国鼓励科技创新的税收政策的现状、作用、存在问题以及进一步发挥税收政策对科技创新推动作用进行了分析。第六章在理论分析和借鉴国际经验的基础上,针对我国政府采购制度当前的实际情况,指出了我国公共财政进一步完善政府采购制度促进科技创新的发展方向。第七章重点讨论了公共财政促进中小企业创新的政策问题,这是在前面各章的基础上,从体制机制和各种支持方式综合的视角对公共财政如何促进中小企业科技创新提出了相应的建议。
第四部分是总结部分,分析了本研究的创新之处和研究难点,以及论文需进一步改进的地方。
The rapid development of science and technology and its huge promotion to the socio-economic development has now become one of the main characteristics of the times. Governments continue to promote national scientific and technological innovation and make it as an important element of enhancing their own competitiveness. The competitions in comprehensive national strength in different countries in the new era have been evolved more and more the national competitions of scientific and technological innovation. Study on the effects of public finance on promoting the scientific and technological innovation is a substantial topic meeting the needs of the times.
On the sudden financial crisis, the world economy has been seriously challenged, countries have taken measures to resist attacks on the financial crisis. For this reason, China promulgated a series of policies and actions, especially the increase of 4 trillion government investment with the largest effects. Whether the finance and policy tools to stimulate the economic growth can effectively promote China's scientific and technological innovation level has become an important key to turn the country's economic crisis into an opportunity and a key point whether China's economy can implement the strategic adjustment of industrial structure to achieve sustained economic growth.
Study on the promotion of public finance to scientific and technological innovation in terms of economics is to know from the scarcity of resources how the government spending of public resources to promote the socio-economic growth on the basis of scientific and technological progress. In theory, the importance of government innovation has been put into an unprecedented high level following the advent of a knowledge-based economy.
On the 21st century, science and technology has become the primary productive force and its relationship to economic development is getting closer: scientific and technological progress is a key factor in promoting economic development; scientific and technological innovation is the driving force of economic restructuring; scientific and technological development depends on economic development and is constrained by economic development. Scientific and technological innovation to a large extent has the non-competitive and non-exclusive features, so its characteristic qualities of public goods are very obvious. Therefore when entirely controlled by the market, the scientific and technological innovation could result in market failures, thus it needs the intervention of government to compensate for market imperfections. It builds on making the innovation as the primary productive force of economic growth to bring market mechanism into fully play in allocating resources, and also dependants on its characteristics of public goods and the functions of government.
The effects and promotions of fiscal policy on science and technology innovation activities can be brought into action by four ways: Firstly, through direct support of scientific and technological innovation to provide financial assistances, subsidies or guides for science and technology activities by the financial funding; Secondly, through the use of tax leverage to guide the direction of science and technology innovation; Thirdly, through the government procurement policy to guide enterprises to accelerate the technological and product innovation, and to service for the country's goal of upgrading the industrial structure; Fourthly, through special support towards the characteristics of SMEs to promote scientific and technological innovation and fulfill its unique role.
Direct financial investment in science and technology is an important component of social science and technology investment. The main direct financial investment is the substantial research projects related to the national strategies in the basic research fields where the market failure is more serious. Direct financial investment has played a positive role in enhancing the capacity of China's scientific and technological innovation. At present, China should focus on improving the Government's science and technology-oriented policies model of financial investment, further putting the enterprise into the location of main body of scientific and technological innovation, safeguarding the competitiveness of industry or industrial policy, strengthening the norms of financial management system, and continuously improving the efficiency and level of financial investment in science and technology.
The main functions of tax incentive which is also a kind of abnegation to tax revenue and its policy are to encourage enterprises to increase investment in research and development and to adopt advanced technology and equipment. The current world's scientific and technological development direction of tax policy includes mainly indirect preferential policies and many kinds of preference means. Along with the economic development and the increase of scientific and technological innovation level, China's current limitations of tax policy in science and technology are becoming evident. Our country's scientific and technological development direction of tax policy includes making full use of indirect tax preferences, the main categories of turnover taxes, and the same importance of Enterprise and personal income tax.
The establishment and implementation of government procurement policies of preferential purchase can encourage enterprises for independent innovation, promote the development of science and technology, and achieve a huge role in the increase of national competitiveness. The focus of government procurement is on the support towards the early products of the product life cycle, thus to create a strong market demand for independent innovation, and to stimulate innovation activities of enterprises and to provide a long-term stability and a strong basis power for economic development. The achievement of such a role requires a set of well-established system of government procurement policy, including the location, organization, implementation and coordination of policies. Therefore, the Chinese government should establish the preferential purchase and ordering system of independent innovation products, optimize its evaluation approaches, make up the government procurement catalog of independent innovation, and strengthen collaborations between different departments, thus to play a active role of government procurement policy in promoting scientific and technological innovation.
Small and medium-sized enterprises (SMEs) are the most active factor of scientific and technological innovation. More problems of market failure would be occurred during the process of scientific and technological innovation due to the characteristics of SMEs. Therefore, the innovative solution to help SMEs in the process of market failures and to stimulate their creative vitality is an important component of fiscal policy. The main ways of financial support to innovation of SMEs include direct support, venture capital, loan guarantees, venture capital investment and tax preferences. China's fiscal policy to promote the scientific and technological innovation of SMEs initiated lately, so, it should now improve the regulations, increase financial input for the innovation fund, promote the diversification of sources of venture capital, introduce the targeted tax incentives policies, and strengthen financial support for SMEs, thus to play the innovative potential of common SMEs.
The establishment of financial science and technology input-output system of performance evaluation is an important way to improve the efficiency of financial investment in science and technology. Financial performance evaluation of input-output system is designed to achieve the desired objective by improving the organizational framework, taking a reasonable way to implement the performance evaluation, determining a reasonable content of performance evaluation, and establishing scientific index system of performance evaluation and on this basis, making full use of the results of performance evaluation to provide references for strengthening project management, monitoring and evaluation, also to provide useful experiences in improving the financial decision-making level of investment in science and technology.
This article is divided into eight sections of four parts.
Part one which is the introduction part of this article describes the background, research ideas and research meanings as well as the literature review, and recalls systematically the theory of public finance, science and technology innovation, promotion of finance to scientific and technological innovation, thus to lay a foundation for further analysis.
Part two is the theoretical study of this article, including Chapter I, Chapters II and III. Chapter I has studied the theoretical framework of the financial promotion for scientific and technological innovation, and has discussed the essentiality of public finances to promote scientific and technological innovation. Chapter II has thoroughly studied the approaches of the financial policies to promote scientific and technological innovation and its structure mechanism, including direct financial investment, tax incentives, government procurement, the main mechanism of SMEs policy, and has discussed the corresponding international experiences. Chapter III has studied the performance evaluation system of the financial investment in science and technology, and has shown the important role of the performance evaluation to promote scientific and technological innovation, and has considered the establishment of the performance evaluation system on the technical basis.
Part three is the study of reality issues in this article, including Chapter IV, Chapter V, Chapter VI and Chapter VII. This four chapters on the four most important ways of the public finances have analyzed the public finance mechanisms to promote technological innovation, the mode of action, the current problems and related policies recommendations. Chapter IV mainly analyzed the current status, existing problems, as well as the effects of our public finance direct investment on the promotion of scientific and technological innovation. Chapter V has analyzed China's tax policy status, roles, problems and further actions to promote scientific and technological innovation for finance policy. Chapter VI,on the basis of theoretical analysis and drawing on international experiences, towards the current actual situation of China's government procurement system, points out the development direction of China's public finances further to improve the government procurement system and to promote the development of scientific and technological innovation. Chapter VII focuses on the discussions the public finance policy to promote innovative of SMEs, which is on the basis of the front chapters, from different and integrated perspectives of institutional mechanisms and styles to provide the corresponding recommendations about how the public finance to promote the scientific and technological innovation of SMEs.
Part four is a summary of the study which analyzes the innovation and research difficulty as well as the thesis contents for further improvement.
引文
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