【作者】 聂颖；

【导师】 杨志安；

【作者基本信息】 辽宁大学 ， 财政学， 2011， 博士

【摘要】 以创新推动社会经济发展已成为当今社会的主要时代特征,世界各国都把科技资本作为战略性的投资,把发展科技创新作为提升本国竞争能力的重要手段。财政支持是经济发达国家大力发展科技创新的普遍做法,但政策的方式以及强度在不同的国情也明显不同,不能为我国的政策制定提供完全有效的借鉴。在我国将科技创新的激励体系作为一门科学进行研究起步较晚,多年来,我国学者在科技创新方面做了很多的研究,但多局限于创新的某一方面,没有形成完整的理论体系,对税式支出、财政补贴、政府采购、政府风险投资等政策工具单独应用以及政策组合对科技创新所产生效应的系统性分析相对不足,难以对政府资助规模以及政策工具的选用提供有力的决策依据。而通过理论与实证的综合研究探求我国财政支持科技创新的有效途径及制度安排正是本文选择这一研究视角的原因。促进科技创新的财政政策研究是一项系统而复杂的工程,财政拨款、税式支出、政府采购以及其他配套措施,构成了科技创新系统中的财政要素,这些要素互相制约、互相关联,共同作用于政府推动科技创新的政策体系。本文从公共物品理论和外部性理论出发,分析科技创新体系中的财政支持。以财政直接支出和间接支出政策为主线,分析各政策工具的经济效应、实施条件并构建财政政策对创新主体行为影响的经济理论模型,从理论分析、实证检验以及制度借鉴的角度探求优化我国促进科技创新财政政策体系的方法与途径。具体包括七部分内容：第一章绪论部分。主要介绍了论文的研究背景及意义、结构安排、主要创新点与不足,构成了论文的研究前提。第二章国内外文献综述。对国内外公共物品理论和科技创新理论以及支持科技创新财政政策方面的相关研究进行归纳梳理以及评价。第三章财政支持科技创新的理论框架。此部分首先从科技创新体系的本质特征出发,分析其公共—私人混合结构、外部性与不确定性,形成了科技创新的财政分析框架。其次从财政支出政策角度出发,分析支持科技创新的财政支出和税式支出政策的功能、作用方式,最后构建财政政策框架下企业创新研发投资理论模型,从微观和宏观两个层次分析财政政策工具影响科技创新主体行为的综合效应。第四章中国支持科技创新财政政策的效应分析。首先对我国目前支持科技创新财政政策的现状进行归纳以及统计性的特征描述,而后运用数理计量模型对我国财政政策与企业创新活动、税制结构影响企业创新研发的实际状况予以检验,并对检验结果所体现的各种政策作用效果予以分析评价。第五章中国支持科技创新财政政策的问题及原因。深入分析我国财政科技投入、政府采购、政府风险投资以及税式支出政策体系在支持科技创新环节中存在的问题,并深入分析其中的主要原因。第六章财政支持科技创新的制度借鉴。本部分沿着论文的研究路线对主要工业化国家和部分新兴工业化国家科技投入政策、政府采购政策、政府风险投资政策以及激励创新税收政策的制度性成功经验以及政策特点进行归纳总结与分析评价,为本研究政策建议的形成提供参考依据。第七章完善中国财政支持科技创新的政策选择。在前述研究结论基础上,从加强立法建设、优化政策结构、突出政策引导以及提高成果转化效率等方面对我国支持科技创新政策体系的建设与完善提出实施建议。更多还原

【Abstract】 Innovation progress has become the main characteristic and drive force for economic and social development. The promotion of innovation, in particular in the technological innovation investment, has been taken as the most important path to improve national competitiveness in many countries. As an important government policy, public fiscal supporting has a long practice of promoting innovation by various measures of both a direct and indirect nature in developed countries, and there is considerable experience accumulated in the field of innovation policies, but much of this is not directly applicable to developing countries because of the nature of the challenges the latter are facing. In China, the explicit formulation of Science & Technology Innovation policies began about several years ago, most of the existing researches are focus on the effect of individual policy instrument or part of innovation system, which can not provide substantial reference resources for the government decision making on the policy model and the subsidized scales, there are few systematic research, especially lack of synthetically study on the net combination effect of tax expenditures, fiscal subsidies, government procurement and government venture investment.So it is a great issue and imperative necessity for us to research the effective path and policy arrangement supporting S&T innovation based on theoretical and empirical analysis approaches.The research on public fiscal policies encouraging innovation is a sophisticated project, the policy instruments including fiscal input, taxation incentive, government procurement and government venture investment, which are correlative, are the essential fiscal factors of S&T innovation system. Based on the theory of pubic goods and external effects, through the methods of positive and criterion analysis,this paper does systematic and synthetically research on the policy effects and executive conditions of the public fiscal tools in innovation system, and come to the conclusion of the theoretical model of the enterprise R&D investment model in the public fiscal framework, point out the realization path and method of Chinese S&T innovation public financial supporting system based on the reference of the experiences of innovation-oriented countries. The main structure of this paper is divided into seven chapters, the main contents of each part is as follow:The first chapter which is the introduction part of this paper describes the research backgrounds, research meanings as well as the paper structure.Chapter two is the literature review, it recalls systematically the theory of public finance, innovation as well as the public fiscal policies encouraging S&T innovation, thus to lay a foundation for further analysis.Chapter three is the illustration of relevant theories in this paper. Firstly, it studies the relevant theories both in public finance and innovation. Base on the theory of public goods and external effect, this paper analyses the rectifying effects of public finance policy in the "market failure" of innovation system, as well as the public and private mixed structure of S&T innovation system. Secondly, it analyses the characteristics and policy effects of public fiscal tools in individual and pertinent aspect. Finally, it uses the R&D investment model to judge the net impact of the combination of public fiscal policy tools from micro to macro economic level effects, and draw on the conclusion that the theoretical analysis has limitation in the long-run dynamic effects study, while need further empirical evidence.Chapter four is the empirical evidence examination for the policy effects in the S&T innovation. It provides the empirical evidence on the effectiveness of fiscal incentives to innovation in China. Firstly, the extant fiscal promoting policies have been summarized in the statistical way, and through the econometrics method to examine the R&D model under the existing policy system, as well as the taxation structure impact on enterprise R&D behaviors in China, finally the detail explanations of the econometrics analysis have been given in this chapter.Chapter five is the further discussions based on the theoretical analysis and empirical examination. It investigates the problems and shortages in the public fiscal policies, and figures out the institutional reasons which cause the inefficiency in S&T innovation system in China.Chapter six is the introduction of the international institutional experiences. It summaries the successful experiences in the fiscal subsidy, government procurement, government venture investment as well as tax incentives which are the promoting polices on S&T innovation in well developed/OECD countries, in order to provide the references for Chinese S&T innovation policy system.Chapter seven is the summary of the study, which focuses on the recommendations and suggestions about how the public fiscal policies to promote S&T innovation on the basis of the front chapters. It pointed out that the government should pay more attention to the legislation system, optimization of policy structure as well as the inducement function of innovation policy system in order to improve the efficiency of the public fiscal supporting to S&T innovation in China.更多还原