摘要
提高企业自主创新能力,是促进我国经济发展方式转变,实现国民经济又好又快发展的迫切要求。财税政策作为国家实施宏观调控的重要工具之一,在提高企业自主创新能力方面具有重要的作用。分析了财税政策对企业自主创新的影响,以及现行财税政策在促进企业自主创新方面存在的问题,提出要进一步调整财政支出结构,提高支出效益,完善政府采购制度,更好地发挥税收制度对自主创新的支持作用。
Raising the ability of enterprise self-innovation is the urgent requirement to promote the change of economic growth method in our Country in order to realize the good and fast growth of the Chinese Economy.Finance and taxation policies,as one of the most important tools on macroscopic regulation and control of the country,have the essential effects on the aspect of raising the self-innovation ability of enterprises.In this paper,the problems of currently finance and taxation policies on the aspect of promoting enterprise self-innovation have been analyzed.The policies and suggestions to adjust the fiscal expenditure structure,to enhance the payout beneficial effects and to perfect government purchases system have been put forward in order to play a better support role of the tax revenue system on enterprise self-innovation.
出处
《科技进步与对策》
CSSCI
北大核心
2010年第16期97-101,共5页
Science & Technology Progress and Policy
关键词
自主创新
财政政策
财政支出
政府采购
税收制度
Self-Innovation
Fiscal Policy
Fiscal Output
Government Purchase
Tax System
作者简介
韩雪（1958-），女，河南郑州人，河南财政税务高等专科学校副教授，研究方向为财税理论及实践。
