【作者】 宫清付；

【导师】 胡平；

【作者基本信息】 浙江工业大学 ， 科学技术哲学， 2007， 硕士

【摘要】 风险投资作为一种金融创新，自上个世纪中期孕育成形以来，对世界经济的发展产生了深远的影响。它以其特殊、灵活的融资方式，将资本、技术与管理紧密的结合在一起，对科技发展和现代经济进步起到了极其重要的推动作用。各国政府竞相出台各种政策促进本国风险投资的发展，以期实现科技、经济双发展。我国的经济虽然取得了很大的成就，但科技创新能力还不够强，这与我国高技术企业的发展动力不足有很大的关系。因此，政府制订政策以支持风险投资，进而促进高技术企业的发展有很重要的意义。本文首先讨论了风险投资与高技术企业、风险投资与政府的关系，论述了风险投资的重要作用；接着，重点对融资渠道、财政资助、税收、退出方式等几个方面进行分析，通过对比的方法，对中外发展风险投资的融资渠道、财政资助、税收和退出方式等几个方面的政策进行对比，发现国外先进的做法，找出我国发展风险投资政策上的不足；最后，提出了支持我国发展风险投资的一系列的建议，主要有：建立多渠道的融资方式，提供税收优惠政策，完善风险投资退出机制，完善有关法律等建议等。同时也对我国刚刚修改通过的《公司法》、《证券法》、《合伙企业法》、《破产法》等法律提出一些自己的看法，并独立提出了要设立风险投资政府机构，成立风险投资银行，制订《风险投资发展法》等建议。为完善我国的风险投资政策，促进我国科技发展，提高国家创新能力作出探索性的努力。更多还原

【Abstract】 The venture capital (VC), as a kind of creative financing style, hasplayed the profound influence on the economy development in worldsince it came into being in the middle of last century. By its special andvivid financing method, capital,technique and management are unitedclosely. It stands up for the development of the high and new techniqueindustry and plays an important role in the advance of modern economy.In order to achieve the development in both technology and economy,many governments established lots of policies promoting VC industry.Although China has made high progress in economy, creativity inscience and technology is still very poor, this is because Chinesehigh-tech enterprises are not strong. Thus it is very important for VCdevelopment to make policies.Firstly, this paper discusses relations of high-tech enterprises andVC, policy and VC, dissertates the fact that venture capital is very important to high-tech enterprises; Secondly, this paper analyses ways offinancing, helps of finance, helps of revenue, and paths of exit etc.,compares the policies of China and foreign countries and find outdisadvantages of Chinese policy, especially in some recent laws;Finally, this paper gives some advices: set up many ways of financing,give favorable policies of finance, build the second board and propertyright market, carry out various paths of exit, constitute laws ofenterprise、market and venture capital and so on.Also I propose some my own views on some recent laws andindependently suggest we set up the VC government apparatus, the VCbank, draw up Venture capital Development Law and so on. I make theexploration endeavor in order to consummate our VC policy, promoteour country science and technology development and sharpen the nationalinnovation ability.更多还原