| 促进中小企业技术创新的财政政策思考 |
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| 引用本文： | 王子贤.促进中小企业技术创新的财政政策思考[J].黑龙江八一农垦大学学报,2010,22(4):109-112. |
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| 作者姓名： | 王子贤 |
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| 作者单位： | 漳州师范学院,漳州,363000 |
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| 摘 要： | 从中小企业技术创新的外部性、风险性、信息不对称性入手,阐述了政府扶持中小企业技术创新财政政策扶持的理论依据,详细分析了我国当前与中小企业技术创新相关的财政政策,不管是收入方面还是支出方面,在扶持中小企业技术创新上都存在一定的不足,文章最后围绕着财政支出政策、税收优惠及政府采购三方面提出完善现有扶持中小企业技术创新的财政政策建议。
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| 关 键 词： | 财政政策 中小企业 技术创新 |
On the Fiscal Policy to Technical Innovation of Small and Medium-sized Enterprises |
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| Wang Zixian.On the Fiscal Policy to Technical Innovation of Small and Medium-sized Enterprises[J].Journal of Heilongjiang August First Land Reclamation University,2010,22(4):109-112. |
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| Authors: | Wang Zixian |
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| Institution: | Wang Zixian(Zhangzhou Normal University,Zhangzhou 363000) |
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| Abstract: | From the angles of externality、risk and asymmetric information,we have discussed the theoretical basis of fiscal policy support of government supporting the technical innovation of small and medium enterprises,analyzed the fiscal policies related to the technical innovation of small and medium enterprises.Then we have put forward the suggestions to fiscal policies of financial expenditure policy,tax incentives and the government procurement to perfect the present fiscal policies of supporting the technical innovation of small and medium enterprises. |
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| Keywords: | Fiscal Policy Small and Medium-sized Enterprises Technical Innovation |
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