The Study Of The Fiscal Policy And Related Mechanism Of Enterprises’ Scientific And Technological Innovation

Promoting fiscal policies and related mechanisms of enterprises’ technological innovation is a theoretical and practical issue of lasting charms. From the perspective of theoretical study, although domestic scholars have already done a lot of research, systematical study which combines promoting enterprises’ technological innovation with related fiscal policy is relatively few. In fact, the effect of enterprises’ technological innovation is relevant to specific fiscal policy and institutional mechanisms. So it is necessary to have a more in-depth study from systematic perspective. From practical view, our country has proposed the strategic objective to build an innovative nation, but there are still many problems in the fiscal policies and related systems of promoting enterprises’ technological innovation, which restricted the effectiveness of fiscal policy. It needs to have a targeted research in the overall design and put forward appropriate policies, recommendations and measures.This thesis adopts empirical analysis, canonical analysis, qualitative and quantitative analysis and systematical analysis to analyze and study promoting the fiscal policy and related mechanism of enterprises’ scientific and technological innovation. First, it analyzes and induces the characteristics and regularities of enterprises’ scientific and technological innovation. Second, in accordance with establishing principles of the common financial framework, it analyzes the theory model of public finance supporting from the perspective of cost sharing, combining with western public finance practice and our specific national settings, and uses the canonical analysis and empirical analysis to study the theoretical boundary of public finance supporting the enterprises’ scientific and technological innovation. Third, by comparing the analysis of foreign government supports to enterprises’ scientific and technological innovation and relevant mechanisms, it reviews and concludes experiences and insufficiencies of China since the founding of fiscal policy to enterprises’ scientific and technological innovation, and posts suggestions on it in a new situation, and by concrete policies and measures to improve the existing inadequacies in our fiscal policy and related systems, thereby, to furtherly promote enterprises’ scientific and technological innovation and accelerate the construction of an innovative nation.The innovative work of this article can be categorized into the following aspects:first, proposing and systematically discussing the effective frontier theory of financial support to enterprises’scientific and technological innovation; second, conducting relevance empirical research on national competitiveness and innovation for the first time; third, using empirical method to study the hysteresis effect of financial subsidies to enterprises; fourth, pointing out operational quantitative determination and evaluation criteria for undetermined problems of enterprises’scientific and technological innovation in purchase practice.