| 企业自主创新与政府财税激励的实证分析 |
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| 引用本文： | 曹燕萍,马惠.企业自主创新与政府财税激励的实证分析[J].湖南财经高等专科学校学报,2008,24(2):95-98. |
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| 作者姓名： | 曹燕萍 马惠 |
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| 作者单位： | 湖南大学,会计学院,湖南,长沙,410079 |
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| 摘 要： | 通过对企业自主创新活动的外部性、不确定性的分析，阐述了政府积极促进自主创新的理论依据，并运用函数的数学推理运算分析了企业自主创新对政府财税行为的敏感性，推导了不同创新阶段财税激励方式的选择。得出在企业自主创新的研发阶段、成果转化阶段，企业对政府财政政策更敏感，政府应加大财政支持力度；在企业自主创新的产业化生产阶段，企业对税收政策更敏感，政府应相应侧重税收优惠政策的激励的结论。
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| 关 键 词： | 自主创新 财税激励 实证分析 |
| 文章编号： | 1009-4148(2008)02-0095-04 |
| 修稿时间： | 2008年2月28日 |
An Empirical Analysis of Enterprise Independent Innovation and the Governmental Financial and Tax Incentives |
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| CAO Yan-ping,MA Hui.An Empirical Analysis of Enterprise Independent Innovation and the Governmental Financial and Tax Incentives[J].Journal of Hunan Financial and Economic College,2008,24(2):95-98. |
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| Authors: | CAO Yan-ping MA Hui |
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| Institution: | CAO Yan-ping MA Hui(College of Accounting,Hunan University,Changsha Hunan 410079) |
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| Abstract: | The article,based on analyzing the externality and the uncertainty of the enterprise independent innovation,set out the theoretical basis for promoting independent innovation,and analyzed the sensitivity to the governmental financial and tax incentives in enterprise independent innovation by applying mathematical reasoning function.This article further derives different choices of financial and tax incentives forms in different innovative stages.Thereby it comes to an important conclusion: in the R&D and tr... |
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| Keywords: | independent innovation financial and tax incentives empirical analysis |
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