| Fiscal policy for technological innovation is an important supporting role. From the perspective of public economics, based on the analysis of a theory on fruit and foreign practice the system reviewed, through the promotion of scientific and technological innovation of China's fiscal policy formation of the elements of resources, policy objectives and constraints, policy environment, policies and objectives of the relationship between the assessment and evaluation of policies, such as the analysis, raised a support China's scientific and technological innovation on the fiscal policy framework. In examining the ways and methods, first, insist on system theory. Any systems are an organic whole, it is not all or part of the combination of simple mechanical sum, system's overall function is to isolate the elements of a state does not have a new quality. Technology financial system is an organic whole. Contact must be comprehensive to the idea of observation and analysis, can be more accurate view. This paper is starting from this thinking, Both of the science and technology system in all its financial components, and the central and local governments on the financial relationship between science and technology, local government financial relations between science and technology, the integrity of the system to our financial and technology policy framework and systems. Second, pay attention to academic achievements and practical experiences from the absorption. Any academic research should build on the existing basis of the outcome of the above. In this paper, various times, various academic schools of the western developed countries, as well as encouraging scientific and technological innovation on fiscal policy and theoretical viewpoints, and the effect of the implementation of the policy, has been seriously carding, analysis, evaluation, grasp, so as to lay a research paper solid theoretical and practical basis. Third, empirical analysis and normative analysis combined. Science and technology activities in recent years China's financial progress relatively quickly, the main thing is to Empirical Analysis of the specific activities of the practice, the actual results and the analysis and evaluation issues. On this basis, the norms of the major upgrade of China's scientific and technological capability for innovation-oriented fiscal policy, as far as possible to avoid or reduce some of the negative effects, and further play to the positive role of fiscal policy, and other issues.The main work in this paper includes: Chapter 1, Introduction. On the topics of the background and significance, the article gave an overview of the basic, and research methods.Chapterâ…¡of the study at home and abroad have been developed in the past and analysis, the full text of research laid the foundation.Chapterâ…¢, on China's scientific and technological innovation support the financial policies in the main content and the results are analysed and evaluated. From the income and expenditure on two aspects of scientific and technological innovation support the main elements of fiscal policy, pointing out that China's financial investment in science and technology are the main problems of our country's scientific and technological innovation to promote the preferential policy of tax incentives the status quo, and major features and problems were studied .Chapterâ…£, the central and local governments to promote technological innovation of financial incentives and guidance role - Take Shandong Province as an example. In this chapter on China's central and local governments in recent years in implementing the strategy of invigorating the country in science and technology, adopted by the financial incentives for the development and implementation of the basis of the analysis, in Shandong Province in recent years as an example of government investment in science and technology, local government financial analysis measures to encourage technological innovation-oriented and role.Chapterâ…¤, foreign governments to support R & D activities from fiscal policy. This chapter focuses of the United States, Japan, Britain and other developed Western countries, investment in science and technology and the characteristics of science and technology policy, at the same time, introduced the newly industrialized countries such as South Korea's relevant policies and measures.Chapterâ…¥, and enhancing our ability to innovate technology-oriented fiscal policy. From the science and technology input in the Government's financial management and budget system norms, and the direction of tax incentives, financial and scientific and technological input supply and demand forecasts and directly subsidized by the main field, and promote technological innovation in enterprise financial policy options and positioning, promoting technological innovation, risk investment Financial and positioning options for reform in areas such as research.Chapterâ…¦, and enhancing our technological innovation ability of financial policies and measures. Some studies in the past few, the following policy recommendations: Financial guarantee the total amount of investment in science and technology continue to increase investment in science and technology to improve the efficiency of expenditure to support the cultivation of scientific and technological personnel, and introduce incentives; promote scientific and technological innovation system and the national innovation system construction; optimize scientific and technological innovation environment.The main innovation is a complete system to our financial and technology policy framework and system in the dissertation, embodied in the following specific areas:1. Investment in science and technology over the past 10 years China's financial and tax preferential policies in-depth study found that: China's financial investment in science and technology stable growth mechanism has not yet formed, and science and technology funds management system and operational mechanism has not straightened out, the science and technology investment strategy and focus on the lack of clarity China's existing technology exists regional tax concessions, enterprises, industries discrimination, in support of the business sector and the incentive effects of scientific and technological innovation are still inadequate.2. Developed and newly industrialized countries in the implementation of scientific and technological innovation strategy, in the different stages of enterprises, intermediary agencies, universities, research institutions and other organizations and individuals related to the implementation of financial policies and measures for the system in order, to learn from abroad successful experience to adjust our government financial expenditure structure, the establishment of the steady growth of science and technology input mechanism, play to the capital of enterprises independent innovation incentive to provide a new perspective.3. Use game theory model, econometric model of the central and local governments in promoting scientific and technological innovation in the financial incentives to take the perspective of the division were studied by the central and local levels in accordance with the division of responsibilities for the different, reasonable division of labor and coordination convergence to ensure that science and technology in the strategy of invigorating the country in the implementation of the specific procedures standardized, high-efficient to operate. Shandong Province and the specific science and technology policy analysis and evaluation, Shandong Province made upgrading technological innovation ability of financial incentives.4. To enhance China's scientific and technological innovation capability of financial policy-oriented research carried out, under the new situation by the Government investment in science and technology budget management mode and properly handle the key level. China's medium and long-term funding needs of the technology and financial investment in science and technology capacity to supply long-term calculations.
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