| 中小高科技企业R&D融资问题探讨 |
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| 引用本文： | 吕玉芹.中小高科技企业R&D融资问题探讨[J].会计研究,2005(4):69-72. |
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| 作者姓名： | 吕玉芹 |
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| 作者单位： | 山东财政学院会计学院,250014 |
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| 摘 要： | 本文分析了我国中小高科技企业研究与开发融资的现状, 提出了借鉴国外成功的经验与做法, 结合我国的基本国情、金融体系的现状及中小高科技企业的实际, 通过健全法规体系、加大政府支持、完善税收优惠政策、发展风险投资、创新融资手段和扩大国内外直接融资渠道等, 建立多渠道的中小高科技企业研究与开发融资体系的建议。
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| 关 键 词： | 中小高科技企业 研究与开发 融资体系 |
A Study on the R&D Financing of Small and Medium High-Tech Firms |
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| Lv Yuqin.A Study on the R&D Financing of Small and Medium High-Tech Firms[J].Accounting Research,2005(4):69-72. |
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| Authors: | Lv Yuqin |
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| Abstract: | Based on analyzing the current status of the R&D financing of small and medium high-tech companies in China, this paper gave some advice of studying foreign successful experiences, improving related law system, government helping more, developing risk investment etc., to solve R&D financing problems of MSE high-tech firm. |
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