Research On The Financial Policy Of Liaoning Province To Support Undergraduates' Entrepreneurship

At present,the economic growth is slowing;economic development enters into a "new normal";the number of university graduates facing the employment pressure is increasing yearly;our country timely make the strategic adjustment of"maintaining growth,expanding domestic demand,adjusting structure" and takes"mass entrepreneurship and innovation" as the "two engines" of economic growth.As an important force of promoting the sustainable development of social independent innovation,university students' entrepreneurship requires the "careful care" of national policies.Liaoning province is a big province of education.There are some problems in the implementation of financial policies to support the entrepreneurship of university students.It is necessary to make a thorough study of the current situation of financial policy of supporting university students in Liaoning province,and make full use of the basic functions of finance.Under the guidance of Keynesian employment theory,externality theory and new public service theory,this paper tries to establish the theoretical framework of financial policy support for college students' entrepreneurship research.Through textual analysis and empirical research,this paper systematically studies the financial policy of supporting university students' entrepreneurship in Liaoning province.Liaoning province actively implements the policy of "mass entrepreneurship and innovation",which provide financial support by tax and fee reduction,financial subsidy,loan guarantee,innovation service for university students and graduates within two years,and has achieved positive results.At the same time,there are still some problems,such as small amount of fiscal expenditure,insufficient tax incentives and inadequate government subsidy and guarantee.Taking Zhejiang province and Tianjin city with relatively complete innovation and entrepreneurship policies as an example,this paper found that the government need to improve forward-looking and guidance in making relevant policy after the systemic research on their university students entrepreneurship policy and continuously refine financial policies:to create a good atmosphere for supporting college students through strengthening policy implementation;to explore entrepreneurial opportunities and improve the policy sensitivity of university students through policy guidance;to avoid the risk of entrepreneurship and increase the entrepreneurial opportunities of university students through effective policies to.reduce start-up costs.In order to promote the finance function of serving university students entrepreneurship in Liaoning province,Liaoning provincial government can set up a series of steadily advancing fiscal policies through increasing financial investment,adjusting the financial input structure and innovating financial input methods;improve the tax system that stimulates entrepreneurial activity of university students through improving the tax credit system and optimizing the tax credit structure;broaden the financing channels through innovative financing mode,such as improving financial support policies,improving financial guarantee policies and setting up university student venture fund;improve the effectiveness of fund using through increasing policy executive strength,such as establishing a policy coordination mechanism for entrepreneurship support,strengthening oversight and management of financial funds and improving the system of performance appraisal and withdrawal;create a good atmosphere for entrepreneurship through improve relevant supporting measures,such as making laws and regulations to support the entrepreneurship of university students,improving the supporting system of the education policy,accelerating the construction of a platform for entrepreneurship services,and strengthening the publicity of fiscal policies for entrepreneurship.It is of practical significance for Liaoning province to support the financial policy analysis of university students' entrepreneurship.By targeting university students' entrepreneurial groups,to study relevant financial policies is beneficial for Liaoning provincial government to implement national policies,realize the function of public service,accelerate governmental management system innovation and provide a powerful lever for college students to start their own business and realize the value of life.