以财政政策促进我国高新技术产业发展的研究

【作者】 郭凯；

【导师】 胡庆康；

【作者基本信息】 复旦大学 ， 金融学， 2009， 硕士

【摘要】 目前面临的国际和国内的复杂经济形势,对我国经济增长方式迅速转型提出了迫切的要求,这其中,大力发展高新技术产业、促进产业升级来实现中国经济的可持续稳定发展是至关重要的。本文分析了新经济增长理论把人力资本、知识或技术进步作为核心的内生变量来解释经济的长期持续增长,认为从事“技术创新生产”的研究与开发活动是经济增长的驱动力,因为这些内生变量对于财政政策是极其敏感的,重新在理论上确定了政府政策对于长期经济增长的关键作用。而高新技术产业具有高智力密集、高技术密集,即高研究与开发活动投入的特点,因此高新技术产业是技术进步因素最为密集的领域,也是技术创新产出最为重要的产业,对经济增长的带动作用是不言而喻的;作为经济现实中承载技术创新活动和创造技术进步因素的关键部门,应成为财政政策的重点作用对象。本文在新经济理论的理论基础上,立足于我国的经济实际,充分强调“国家中心观”的财政分析视角,分析研究为培育经济的长期持续增长因素,财政政策目标应从短期的需求拉动型向长期的供给推动型转变,这其中,推动“技术”领域的进步是供给推动的主要标志,促进高新技术产业的发展和集聚是关键。基于我国R＆D投入和高新技术产业发展的实际情况的分析显示出我国目前财政政策促进高新技术产业发展中存在的重要不足,对西方发达国家支持高新技术产业发展的主要财政政策的分析,结合我国目前所处的实际发展阶段给予了我们改进目前财政政策实施力度、方向和着力点上的借鉴,并在诸多理论研究和经济实际分析的基础上,研究了为促进我国高新技术产业发展,从而达到促进技术创新并带动我国经济的长期持续增长,我们需要重点关注的以下几个领域的财政政策的分析:促进高新技术产业集群化创新发展、促进和优化人力资本投资、实施以激励为导向的财政政策。更多还原

【Abstract】 We are facing the complex international and domestic economic situation now. It requires a rapid exchange of the way on how China economic grows urgently. Among these massive requirements during the exchange, developing high-tech industries and industrial structure upgrade are the top priority. It is critical to get a sustainable and stable development of China’s economy.This paper analyzes that the new economic growth theories on taking human capital, knowledge or technological advances as the core endogenous variables to explain long-term continuous economic growth. We believe consider that research and development activities on "technical innovation production" are the drive of economic growth. Since these endogenous variables are extremely sensitive to fiscal policy, it represents that the government policy plays a key role in the long-term economic growth theoretically. The high-tech industry is high intelligence-intensive and high-tech intensive. It also has the highest investment on research and development activities as its signature. It has the most intensive factor of the technological advancement and the most output from technical innovation. Thus it is extremely important to promote the economic growth. As the critical sector on the technological innovation and the creation of technical advancement in economic reality, the high-tech industry should be the primary focus of fiscal policy targets.This paper is based on the new economic theories and the reality of the country’s economic situations. It fully stresses financial analysis angle of "State-centered Viewpoint". The fiscal policy goals should be changed from short-term demand-driven to long-term supply-driven, to foster long-term economic growth factors. Among these, the promotion of technology advances is the signature of supply-driven. The promotion of the development and concentration of high-tech industries is very critical. According to the R&D investment and high-tech industry development actual situation analysis, this paper shows that China’s current fiscal policy to promote the development of high-tech industry meet a critical gap. Based on the analysis of major financial policy of western developed countries to develop the high-tech industries and combined with China’s current stage of economic development, it gives us suggestions to improve our current fiscal policy enhancement, direction and focus. To promote of high-tech industry, especially to achieve the promotion of technological innovation and stimulate our economy’s long-term sustained growth, based on various theoretical research and analysis of economic realities, this paper researches the following several areas of the fiscal policy analysis we need to focus on: promoting the innovative development of high-tech industry clusters, promoting and optimizing the investment in human capital, implementing incentive-oriented fiscal policy.更多还原