摘要
"双创"战略是中央政府做出的重大决策部署,是新时代促进高质量发展的重要抓手之一。基于此背景,区别于以往地方政府推进"双创"战略的政策模式,下一步地方政府推进"双创"战略的政策设计应着重使用财政政策工具,运用财政政策激励"双创"发展成为必然选择。为此,将财政政策与"双创"战略这一焦点问题联结起来,分析了财政支持"双创"战略的理论机理,探讨了财政支持"双创"所存在的财政直接投入不足、不同省域财政资金支持额以及"双创"战略效果存在明显差异、财税扶持"双创"政策门槛较高等问题,并积极探索地方政府运用财政支持推进"双创"战略的实施路径,以期实现财政政策与"双创"战略的有效结合。
The"innovation and entrepreneurship"strategy is a major decision and arrangement made by the central government and is one of the key starting points to promote high-quality development in the new era.Based on such a background,the policy design for local governments to promote the"innovation and entrepreneurship"strategy in the next step,which will be different from the previous policy models,should focus on using fiscal policy tools,and it is an inevitable choice to use fiscal policy to stimulate the development of"innovation and entrepreneurship".This study,by linking the financial policy with the"innovation and entrepreneurship"strategy,analyzes the theoretical mechanism of financial support for the"innovation and entrepreneurship"strategy as well as the problems existing in the financial support such as insufficient direct financial input,obvious differences in the amount of financial support and the strategic effect of the"innovation and entrepreneurship"strategy in different provinces,high threshold of fiscal and tax support for the"innovation and entrepreneurship"strategy,and actively explore the implementation path for local governments to promote the"innovation and entrepreneurship"strategy by using financial support so as to realize the effective combination of fiscal policy and the"innovation and entrepreneurship"strategy.
作者
杨志安
胡博
邱国庆
YANG Zhian;HU Bo;QIU Guoqing(School of Economics,Liaoning University,Shenyang 110036,China)
出处
《山东财经大学学报》
2021年第2期13-22,共10页
Journal of Shandong University of Finance and Economics
基金
辽宁省经济社会发展课题“支持我省制造业高质量发展财政政策研究”(2021lslybkt-004)
辽宁省教育厅新型智库项目“辽宁经济高质量发展的财税支持研究”(LZK202003)
沈阳市哲学社会科学规划项目“加快沈阳装备制造业转型升级研究”(18ZX020)。
关键词
“双创”
效果评价
财政支持
高质量发展
"innovation and entrepreneurship"strategy
effect evaluation
financial support
high-quality development
作者简介
杨志安,男,辽宁绥中人,博士,辽宁大学经济学院教授、博士生导师,研究方向:财税理论与政策。
