促進企業(yè)自主創(chuàng)新的財政政策研究.pdf

1、廈門大學(xué)碩士學(xué)位論文促進企業(yè)自主創(chuàng)新的財政政策研究姓名：孫澤鋒申請學(xué)位級別：碩士專業(yè)：財政學(xué)指導(dǎo)教師：童錦治20090401ABSTRACTEnhancingthecapabilityforautonomousinnovationofenterprisesisthecentrallinkinbuildingallinnovation—orientedCOUntl弋fTherefore，itCallbeespeciallyimportan

2、ttoencourageandguideinnovativeelements，suchasresearchtalentsandkeytechnology，togathertowardsenterprises，fullyimprovetheautonomousinnovationcapabilityoftheenterprises，graduallyformnewcompetitiveadvantagebasedonscientifica

3、ndtechnologicalprogressandtechnologicalinnovationandpromotetheeconomicrestructuringandthechangeofthepaRemofdevelopmentCurrently，Chinasoveralllevelofscientificandtechnologicalinnovationisnotstrong，especiallythecapabilityo

4、fautonomousinnovationofenterprisesstillhasawidegap、ⅣithforeigncountriesAsanimportanteconomicinstrument，fiscalpolicyplaysanessentialroleinimprovingthecapabilityofautonomousinnovationofenterprisesAtpresentChinastillhasdefi

5、cienciesinpromotingautonomousinnovationcapacityofenterprisesbytheuseoffiscalpolicyThus，howtofurtheradjusttheexistingfiscalpolicies，increasefinancialinvestment，improveinvestmentperformance，andgivefullplaytoimportantroleof

6、thefiscalpolicyinenhancingthecapabilityofautonomousinnovationofenterpriseshasbecomeatopicworthyofstudyThispaperstartsfromtheresearchathomeandabroad，andcomprehensivelyusevariousanalyticalmethods，suchasempiricalanalysisand

7、normativeanalysis，qualitativeandquantitativeanalysisFirst，thispaperpromotesanalysisofthecurrentfiscalpolicyofautonomousinnovationandtheexistingproblemsintheprocess，andelaboratesthenecessityofthefiscalpolicyinpromotingaut

8、onomousinnovationofChinasenterprisesSecondlyfromtheperspectiveofinternationalcomparisonIanalyzeandsummarjzethefiscalpoliciesWesterndevelopedcountriesusetopromoteautonomousinnovationofenterprisesandfullyexploretheadvanced

9、experienceforChinatodrawonFinallyaccordingtoadvancedexperiencefromabroad，combined、析ththerealityofOurcountryIgiveasetofmeasuresandsuggestionsOilhowtoimprovefiscalpolicytopromotetheautonomousinnovationofChineseenterprisesK