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论文编号：	2753
作者编号：	2120082255
上传时间：	2010/11/29 10:21:40
中文题目：	天津市促进中小企业自主创新的财税政策研究
英文题目：	The Study of Financial Policies Which Promote SMEs Self-renovation In Tianjin
指导老师：	王全喜
中文关键字：	天津市 中小企业 自主创新 财税政策
英文关键字：	Tianjin，SMEs(Small and Medium Enterprises) ，Self-innovation ，Financial policy
中文摘要：	摘 要 天津作为我国重点发展的东部沿海城市，中小企业逐渐成为促进我市经济社会持续、健康、稳定发展的重要力量。提高中小企业的自主创新能力是天津市保持经济长期、平稳较快发展的重要支柱。几年来，我市中小企业的技术水平和自主创新能力都有了不同程度的提高。但从总体来看仍存在一些问题，首先是自主创新能力不足，大部分的核心技术受制于人；其次是引进技术消化后再创新的能力相对较弱；第三是以企业为主体，“产学研”相结合的创新体系尚未形成等。天津在今后一个时期中，为加快转变经济发展方式，需要大力提高中小企业的自主创新能力。财税政策在促进企业的自主创新中能够起到扶持和导向的作用，这是其他政策所无法比拟的。因此，认真研究促进自主创新的财税政策，对于本市实施自主创新战略具有重要的理论和现实意义。 本文在深入分析自主创新、中小企业自主创新的内涵、意义和相关理论的基础上，循着“财税政策与中小企业自主创新的关系-国内外先进经验的借鉴-天津市财税政策支持中小企业自主创新的现状分析-提出完善我市相关财税政策的措施和建议”的研究思路进行了系统研究。 第一章从理论上阐述了自主创新及中小企业自主创新的内涵、形式、意义以及必要性，继而说明了财税政策对中小企业自主创新的支持作用，最后回顾了相关内容的历史研究，引出本篇论文的研究方向。第二章为借鉴国外先进经验，分别例举了美、日、法、澳等发达国家和以韩国、新加坡、印度为代表的后起新兴工业化国家制定的相关政策，分析了国外和上海市的先进经验对我市发展中小企业自主创新的借鉴意义。第三章选取了国内自主创新较为成功的典型创新型城市-上海为例，通过参考该城市在促进中小企业自主创新方面的财税政策取得的成效，探索天津市在此方面更为有效的措施。第四章从天津市促进中小企业自主创新的财税政策的发展、现状以及现阶段存在的问题等方面，探索适合天津自主创新发展的财税政策。第五章分别从财政政策、税收政策两方面，结合我市具体情况，提出了相应的具体措施和建议。
英文摘要：	Abstract As an eastern coastal city, Tianjin is our focus, and SMEs is gradually becoming the major powers in promoting the stable and healthy development of our economic and society. Improving the self-innovation capability of SMEs is the pillar, which keeps the long, smooth and rapid development of Tianjin. In recent years, SMEs have advanced in the technical competence and self- innovation ability. But in general, there are some problems, the first one is lacking in the self-renovation capability, most of the key technology is not own；Secondly, the innovation ability is relatively weak when we digest the import technology. Thirdly，the innovation systems have not been formed, which is the integrating of enterprises, schools and the government etc. In the future, to transform economic development way, Tianjin has to devote major effects to develop the self-renovation capability of SMEs. Financial policy can play a supporting and guiding role in promoting the innovation of enterprises. Therefore, paying more attention to financial policy of promoting innovation has an important theoretical and realistic significance to the implement of innovation strategy in our city. This article deeply analyses the connotation, significance and relatively theory of the independent innovation and SMEs self-renovation, and in this basis, according to the “Financial policies and SMEs self-renovation relationship - The advanced experience of the domestic - The financial policy of Tianjin to support SMEs innovation of the present analysis - Proposed in the relevant financial policy measures and proposals” way has a systematic study. The first chapter expounds the connotation, form, meaning and essentiality of innovation and SMEs self-renovation, and then explains the supporting of financial policy to small and independent innovation, and finally reviews the relevant study led to the history of this thesis for research direction. The second chapter to learn from experience and advanced, illustrates the policy of the case of the united states, Japan, France, Australia and other developed countries and newly industrialized countries such as Korea, Singapore, India, and analyses the successful experience of shanghai and foreign cities of in the development of SMEs self-innovation. The third chapter picks the more successful innovation city in China, shanghai, for example, by reference to the city in promoting innovation of SMEs in financial policy, searching for the effectiveness ways of SMEs self-renovation in Tianjin. The fourth chapter analyses the current situation, present problem, probes and the finance and tax policy in Tianjin and searches for the suitable finance and tax policy for self-renovation in Tianjin. The fifth chapter appropriate specific measures and proposals from the aspects of financial policies and the tax policy.
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