企业研发费用加计扣除政策的实施现状分析与对策建议——以宁波市为例

《企业研究开发费用加计扣除管理(试行)的通知》对鼓励企业自主创新取得了积极的作用。文中以宁波为例分析了企业研发费用加计扣除政策的实施现状,并从政府和企业两个层面提出了改进的对策建议。     

Policy innovation in isolation?

Abstract

Innovations in public policy are difficult to realize if decision-making arrangements are not scrutinized at the same time. Rigid institutional arrangements often hinder the realization of policy breakthroughs. Consequently, in the day-to-day practice of public administration, more and more experiments with innovative arrangements towards realizing groundbreaking policy decisions are being seen. Two rather different examples of such arrangements in the Dutch context are transition arenas and pilot projects (proeftuinen). In this article we describe these arrangements from an innovation management perspective and evaluate their functioning by focusing on their approaches to two dilemmas: the dilemma between diversity and closedness within the innovation plans and the dilemma between openness and closedness of the plan in relation to its context, the outside world. From their comparison we can learn about the context-specific application of different innovation plans and the results of different ways of handling these innovation dilemmas.     

完善我国研发支出的财税政策

随着经济发展,研发创新活动已经成为各国竞争的重要手段之一。科技创新可以优化一个国家的资源配置,提高国家的综合竞争力。各国政府为了研发创新活动的开展,都在积极探索并制定研发创新的财税政策。本文分析了我国目前研发支出财税政策存在的不足之处,如财税政策的受益范围窄且力度小、财税支持方式不合理及法律法规不健全等问题。接着介绍国外激励研发创新的财税政策,总结出对我国财税政策的启示。最后从扩大财税政策激励范围、丰富财税政策激励方式以及完善我国财税的法律法规等方面提出优化我国研发支出财税政策的建议。     

科研院所科研成果应用与转化现状

科研成果的应用转化关系着国家经济发展提高。科研院所因政策缺乏、资金短缺、场地限制,使研制的项目常常胎死腹中或束之高阁,严重影响着新项目、新技术、新产品的科研成果的应用转化。改变科研成果应用转化的现状,需要政府引导,政策支持,调整资源结构、拓宽资金来源,整合创新,疏通渠道,拓展平台。     

CHALLENGES OF MIXED‐ECONOMY SOLUTIONS IN HEALTHCARE: THE EXAMPLES OF SWITZERLAND AND SINGAPORE

In the search for improved healthcare systems able to cope with rising costs, policy‐makers are likely to turn to mixed‐economy solutions. The lure of integrating ‘the best of both worlds’ generally leads to a blend of public and private providers, high regulation density as well as legal constraints on consumers based on top‐down political prerogatives. The Swiss and Singaporean healthcare systems perfectly exemplify this strategy. Both combine market features and government planning. They differ significantly, however, when it comes to the specific policies being implemented and the scope of private sector involvement in each country. This article discusses the Swiss and Singaporean healthcare systems and highlights the dissimilarities between the two countries.     

欠发达地区中小企业技术创新基金工作中的问题和对策研究

中小企业技术创新基金是国务院设立批准的专门支持科技型中小企业发展的政府专项基金。我国东部发达地区在利用国家创新基金培育和扶持科技型中小企业发展中取得了较好的成绩。而欠发达地区无论在创新基金项目申报、项目实施方面,还是在建立地方创新基金扶持体系、营造中小企业技术创新和融资环境方面,都远远落后发达地区。欠发达地区如何利用国家创新基金支持政策,促进地方经济的发展？文章对此进行了研究。     

Policy Capacity and Incapacity in Canada's Federal Government

Abstract

Governments, world-wide, are preoccupied with avoiding policy failure. A high level of policy capacity is considered one indicator of addressing this issue. Canada is typical of most countries where policy-related work tends to be centralized within its national capital city (Ottawa). There have been criticisms that on-the-ground perspectives are not conceded in policy decisions. Given the vast size and the decentralization of power, very little research has been dedicated to policy work conducted in its regions and whether it contributes to strengthening policy capacity. This article employs eight key hypotheses about contribution of Canadian regionally-based federal policy work to policy capacity based upon data derived from a national survey. A structural equation model (LISREL) is used to present the results. We find that regional-based policy work currently does little to enhance policy capacity. Policy work is divided along two distinct functional lines: traditional policy analysis and ‘street-level’ bureaucracy. The more engaging policy analysts belong to formal policy units which are a critical aspect of stronger policy capacity. The second factor contributing to policy capacity were attitudes towards the larger political arena.     

Implementing open government: a qualitative comparative analysis of digital platforms in France,Italy and United Kingdom

Open government is spreading throughout the world as a policy agenda oriented to foster transparency, participation and collaboration. Despite its increasing relevance in policy documents, there has been a scarce interest in deepening the analysis of how such agenda has been implemented in different national contexts. By adopting a multidimensional and multilevel perspective, we propose a qualitative comparative analysis of institutional digital platforms able to gather the evolution of open government in three European countries. We retrieved 979 open government platforms in France, Italy, and United Kingdom and analyzed them with an original set of indicators grouped in the three macro-areas of e-government, open data and transparency, participation and collaboration. Our study has methodological and policy implications: from the one hand, we provide the widest and deepest survey of open government platforms so far, contributing to the standardization of research methods on this field. From the other hand, we can observe that open government implementation is characterized by some typical traits, suggesting a trans-national convergence; this evidence is particularly prominent in the e-government and open data areas, whereas Participatory platforms are characterised by higher degrees of fragmentation both at the trans-national and at the intra-national levels. The analysis of open government platforms also reveals that, at the intra-national level, public administrations’ approaches to digital government are not homogeneous, although at different degrees among the three countries involved in our study, suggesting the need of a better integration and coordination by central authorities.

     

The effects of inter-industry and country difference in supplier relationships on pioneering innovations

Innovations are critical driving forces for firms to engage in corporate growth and new business development. Innovating firms are increasingly generating new knowledge in collaboration with partners. In this paper, we analyze how the knowledge differences between the innovating firms and their suppliers in Canada are likely to result in pioneering innovations. The knowledge difference is decomposed into two dimensions: the inter-industrial dimension and the geographic dimension in national context. Using the Canadian Innovation database, we found the inter-industry difference has a positive effect and the country difference has a negative effect on the likelihood of generating pioneering innovation. The findings of this paper suggest that for generating pioneering innovation, it is important not only to search for suppliers from different industries to get access to various complementary external knowledge sources but also to find suppliers from the same or nearby countries for the sake of communication and coordination.     

Personal and regional redistribution through public finance in a federal setting

Following a partial equilibrium approach, this paper studies the effect of fiscal policy on income distribution in Argentina, based on budget information corresponding to the year 2004. Specifically, it aims to provide an empirical answer to a set of questions related to the responsibility of different levels of government (national or provincial) in ensuring the equitable distribution of income; how this responsibility is accomplished in practice, when this function is shared among two or more levels of government; whether an incompatibility arises among the policies from different levels of government; and the effect of fiscal policy on personal and regional income distribution.The main results of the paper are summarized as follows. At the aggregate level, both national and provincial budgets have a redistributive impact on personal income distribution, through a combination of progressive expenditures and (slightly) regressive taxes. Regional redistribution depends on two fiscal tools: the national budget and the revenue sharing regime. The progressive effect of expenditures and taxes interacts with the geographical effect of the revenue-sharing and the national budget, reinforcing progressivity in net-receiving groups and creating a trade-off between progressivity and (negative) regional transfer in net-financing ones. Provincial budgets have more impact than the national budget, both being compatible in pursuing the redistributive goal.     

Responses to public sector reform policy

Abstract

The article compares the ways in which different public sector organizations respond to similar federal government demands for public sector reform. The empirical basis of the article is a comparison of public sector reform in three agencies managing road systems in three Australian states. There are two constants in the research; namely, the nature of the responsibilities of the agencies with respect to the road network, and the demands of federal government policy for road reform throughout Australia. Yet within the ambit of these two constants, there is a distinctive contrast in the way the agencies have approached and implemented both policy and reforms. The article uses Hood's framework for viable organizational design options for variables relating to grid and group as an explanatory model for the results obtained from the research. Furthermore, it examines the utility of Hood's four styles of public sector organizations in order to explain different change outcomes in the three agencies studied.     

国家审计、经济双循环新发展格局与区域创新效率

国家审计的经济秩序治理功能在助力经济双循环新发展格局和提升区域创新效率方面发挥了巨大作用。以2006—2019年省级面板数据为研究样本,基于简单中介效应模型和多重中介效应模型的联合检验方法,研究了国家审计对区域创新效率的影响以及经济双循环新发展格局在其中发挥的中介作用。研究结果表明,国家审计综合效能显著促进了区域创新效率的提高,经济内循环和外循环发挥了双重中介作用。进一步研究发现,在国家审计通过助力形成新发展格局来促进区域创新效率的过程中,应当格外注意政府债务风险和区域数字化建设差异的影响。     

Innovation diffusion: research agenda for developing economies

This paper reviews the literature on innovation to build an agenda for research on innovation diffusion in developing countries. The main ideas on innovation diffusion are discussed, aiming at identifying the key aspects that determine the introduction and development of new technologies in an economy. Analysis of the literature suggests that innovation diffusion depends on three contextual aspects that are economy and government, technology strategies of firms, and management of innovation. Based on this analysis, four areas for research on the subject are identified, aiming at increasing the knowledge about mechanisms and approaches of innovation diffusion in developing countries.     

英国开发控制系统的分析与其特征

本文较为深入地阐述和分析了英国开发控制系统的背景、尺度和程序。通过分析,作者认为英国规划系统具有两个特点,一是倾向于中央集权制,即"介入"权力;二是具有灵活性。这两个特点既是英国规划体系的优点,也是存在的主要问题。中央的集权和"介入"权力可以保证政令在全国的实施和重要的项目与国家的方针政策相吻合,但可能造成一些项目与地方的发展方向产生矛盾;灵活性能够应对多变的市场,但也带来发展的不确定性,以及规划审批的拖延。解决这些问题将是英国规划体系变革创新的方向。     

Are systems of innovation in Eastern Europe efficient?

This paper explores the determinants of productivity in the countries of Eastern Europe (EE) through the perspective of ‘narrow’ and ‘broad’ national systems of innovation (NSI). Based on panel econometrics, it examines the extent to which systems in EE could be considered ‘(in)efficient’. Our results suggest that the EE countries have lower levels of productivity than might be expected given their research and development (R&D), innovation and production capabilities. The inefficiencies of ‘broad’ NSI are compounded by the inefficiencies of ‘narrow’ NSI in terms of generating numbers of science and technology publications and resident patents relative to R&D employment compared to the rest of the world. Our results point to an important distinction between technology and production capability as the drivers of productivity improvements and provide some policy implications.     

The contribution of research and innovation to productivity

This paper examines the impact of investment in research and innovation on Australian market sector productivity. While previous studies have largely focused on a narrow class of private sector intangible assets as a source of productivity gains, this paper shows that there is a broad range of other business sector intangible assets that can significantly affect productivity. Moreover, the paper pays special attention to the role played by public funding for research and innovation. The empirical results suggest that there are significant spillovers to productivity from public sector R&D spending on research agencies and higher education. No evidence is found for productivity spillovers from indirect public funding for the business enterprise sector, civil sector or defence R&D. These findings have implications for government innovation policy as they provide insights into possible productivity gains from government funding reallocations.     

Finland and the mobile phone industry: A case study of the return on investment from government-funded research and development

The sudden and dramatic growth of the mobile phone manufacturing sector in Finland is an interesting case study for science and technology (S&T) policy analysts. Mostly on account of the rapidity of this growth against a relatively static situation for the other sub-sectors, the Finnish economic data over the period 1990–2001 can be used without ambiguity to quantify the return of an initial public sector research and development (R&D) expenditure on the growth of a sectoral economy. Although it is apparent from the data that this economic success story is to some extent now running out of steam, the returns to date for all the participants have been astonishing. Using the Patterson–Hartmann model, which has been developed to link company-level R&D expenditure with product revenue, it is shown that government has managed to achieve a multiplier effect of about 66 on its initial R&D expenditure through initially a leveraging of business R&D expenditure (at a level of 1:3) and then the translation of the latter into an increase in gross domestic product (GDP) (at a level of 1:22). These figures are extraordinarily high, even in comparison to the multipliers obtained by large private sector companies.The keys to the success were both the vision and foresight of the Finnish R&D community, who identified cell phones as a major growth opportunity, the sharing of risk by the various role players (government, universities and industry) as can happen in an efficient national system of innovation, and finally a sustained commitment to R&D by the industry leaders. The latter has now reached a level of 3.5% of GDP (2005), which makes Finland a global leader in R&D expenditure (as a percentage of GDP). The lessons for developing countries such as South Africa, which are moving towards higher levels of R&D expenditure but within a resource constrained context, are apparent.     

中美人工智能发展对比研究及对江苏的启示

文章对中美两国人工智能的政策战略、市场现状、代表性企业、创新能力、产业集聚等进行详细对比,总结各自的优势和不足。通过对比,借鉴中美国家层面的发展经验,提出江苏下一步人工智能发展应围绕产业生态打造,突出五个重点:一是持续优化省级政策及战略,统筹调动各部门力量;二是加强人工智能市场培育,支持AI投融资、模式创新、供需对接等;三是加大企业培育,支持传统科技巨头人工智能发展和人工智能创业企业;四是大力支持人工智能创新,重点聚焦技术研发、技术转化和人才招引等;五是加强示范引领,支持南京、苏州、无锡等地打造人工智能产业示范区。     

The role of equity financing to support entrepreneurship in Asia—The experience of Singapore and Thailand

This paper is concerned with the role of equity financing to support entrepreneurship in Asia with a particular focus on venture capital (VC) financing policies of Singapore and Thailand. Although Singapore and Thailand adopt the government intervention approach in VC financing, the analysis has shown that Singapore is more successful due to effective use of innovation financing policies in the catch-up process to develop its economy and strong network linkages with US Silicon Valley. The case of Thailand has shown poor network linkages with redundant organizations/agencies competing on offering similar innovation financing schemes. The study offers effective innovation financing policy recommendations to support the national economic development. The research provides useful insights and lessons for other economies aimed at strengthening the entrepreneurial financing system.     

Tracking innovation: The need for reliable measures of its presence and effects

It is generally accepted that innovation is an essential ingredient of corporate success and, when pervasive, strengthens the economy while warding off foreign competition. Many point to a perceived weakening of this process in U.S. firms as a contributing factor to the steady decline of productivity growth vital to our nation's stability. They clamor for government programs to encourage technical venturing, embracing the “R & D hypothesis” which declares that privately sponsored research is the wellspring of innovation, and thus the key to a producer's prosperity — leading to more vigorous industries.In response, Washington is seeking ways to spur private spending on R & D during this era of diminished Federal backing for research. Such initiatives are handicapped by a lack of data establishing the existence and extent of the apparent slump in industrial creativity. Also there is scant information available to management that demonstrates a close correlation between fortunes of the firm and activities characterized as innovations. Without such evidence, business appears reluctant to abandon its cautious attitude towards support of R & D that cannot be readily commercialized.Little is known about innovation's economic impact or bearing on the survival of an enterprise. The connection between industrial research and the launch of desirable products is too abstruse to permit the assumption that in-house R & D inevitably spawns viable innovations. We do not have data which permit rational decisions for the effective management of innovation by firms, or the design of a workable model for the process. This information gap has a deleterious effect in industries traditionally dependent upon research, and leads to strategies — aimed at fostering innovation — that are inadequate, badly timed or ill conceived.An innovation stems from a series of management decisions motivated by the quest for profits and tempered by industry conditions — government incentives notwithstanding. Companies pay for R & D which promises revenues that would not otherwise appear, and back a new product when the expected return is comparable to that from less risky alternative investments. They require an easily administered method for verifying, in accounting terms, the outcome of an innovation so its contribution to profits can be contrasted with the yield from product improvements or line extensions. Management could then weigh a proposed innovation the same way it evaluates other commitments.Authors of public policy need to monitor the pace of innovation on a regional or national scale so that they can determine when stimulants are called for — to restore this activity to the desired level. The traditional indices of innovation's intensity are imprecise, and misleading if the purpose be to identify a trend. “R & D expenditures” must be viewed with circumspection for they are not always incurred in pursuit of innovations, especially with increasing outlays for compliance with government regulations. “Patents awarded” or “technical articles published” are scant proof of seminal activity, and “government contracts awarded” is not a useful statistic. A true “index of innovation” is needed to guide public policy — one founded on data tied to the launching of products.In conclusion, this article suggests a technique for quantifying innovation inside the firm, as a planning tool of management and to provide the data base for a meaningful “index of innovation”. It describes the index, to be derived from data reported by a representative sample of geographically dispersed companies. A procedure is outlined for generating such data in firms, collecting it by a central authority, and calculating the index.