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论文编号：	2084
作者编号：	2120072297
上传时间：	2010/3/12 10:30:15
中文题目：	促进滨海新区科技创新的财政政策研究
英文题目：	Study of the Finance and Tax Policy to improve the Ability of’ Technical Innovation in Binhai New Area
指导老师：	孙广平 教授
中文关键字：	滨海新区　科技创新　财政政策
英文关键字：	Binhai New Area technical innovation finance and tax policy
中文摘要：	在当前全球化和知识经济迅猛发展的大背景下，科技实力已经成为国家竞争力的核心。顺应世界发展的浪潮，我国实施了科教兴国和自主创新等国家发展战略，亟需探索促进区域创新的有效模式，这也成为天津滨海新区综合配套改革的一项重要历史任务。 从西方各国实践看，由于科技创新所具有的准公共产品的属性，要求政府予以介入并发挥重要的引导作用，而财政政策也成为提升创新能力的有效政策手段。目前，滨海新区也面临着如何通过财政政策有效激励新区科技自主创新的现实问题，特别是在我国公共财政实现职能转变的过程中，需要明确科技财政政策的定位和导向，完善相关政策体系。按照这一思路，本文通过理论政策梳理、数据分析和广泛调研等途径，发现滨海新区在科技投入方面尚未形成稳定的增长机制，在税收、政府采购等方面的创新和跟进不足，与激励科技创新的要求有较大差距。为此，文章进一步结合发达国家实践经验和国家宏观政策要求，研究提出了滨海新区科技财政政策的政策目标，并从财政实际工作出发，提出了健全科技投入增长机制，创新税式支出管理模式，发挥政府采购激励作用，以及支持科技服务业、中小企业和风险投资发展等完善新区科技财政政策的具体建议。
英文摘要：	Under the background of the current globalization and knowledge-based economy swift and violent development ,the science and technology strength has already become the core of the national competition ability. In order to complied with the tide of the world development ,China has implemented national development strategies that rely on science and education and independent innovation to flourish the country . We desiderate to explore an effective pattern to promote the region innovation .This also becomes the Tianjin Benhai new area synthesis necessary reform an important historic task. Looking from the practices of various Western countries ,because the technical innovation has the semi-public product attribute, the government should participate in and play the important instructional role. Among them, the finance and the tax policy already becomes the valid method to promote the innovative ability. At present, Binhai new area also faces a realistic question. The question is how to effectively inspirit the new area’s science and technology independent innovation through the financial policy. Especially in the continuously perfect process of our country’s public financial function, the Binhai new area needs to be clear about the localization and the guidance of the technical finance and taxation policy, to perfect the policy system that related. According this way of thinking, the text through the theory policy analysis and the data analysis and the extensive investigation points out that the Binhai new area did not form the steady growth mechanism in the technical investment aspect. There are so many shortages in the innovation of the revenue from tax and the government purchase. It has large distance from the prompting technical innovation request. Therefore, the article further unified the developed country policy experience and the country macroscopic policy request, researched and put forward the Binhai new area’s localization and the guidance of the technical finance and the taxation policy . The article commenced from the financial practical work, proposed many concrete opinions to perfect the new area’s science technique finance and tax policy. The opinions include to perfect the technical investment growth mechanism,innovate the tax disbursement management pattern, support the development of the technical service industry and small and medium-sized enterprise and the development of venture investment.
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