The existing literatures use the listed companies as samples to test the effect of the science and technology innovation subsidy policy from the perspectives of R&D investment,technological innovation,regional innovation vitality and innovation capability,and less involve innovation in the life cycle development of non-listed SMEs.Investigate more in-depth issues such as the use,implementation and control of innovative subsidies to test the effect of innovative subsidy policies on the comprehensive innovation capabilities of enterprises.From the perspective of the theoretical basis of the enterprise development life cycle,it is still a blank to explore the research on the enterprise's initiative to leverage the technology innovation subsidy policy to establish the enterprise strategic development plan.This paper takes the micro-individuals of Guangxi science and technology small and medium-sized enterprises as a sample to explore the selection,implementation and management activities of science and technology innovation subsidies at various stages of the enterprise life cycle.Through empirical case analysis,it emphasizes the practicality of policy top-level design and enterprises' active access to science and technology innovation subsidies.To clarify the combination of government guidance and enterprise initiative and development,it is conducive to the realization of sustainable development and regional innovation and development,further enrich the theoretical exploration of relevant fields,and provide decision-making reference for local authorities to formulate and improve fiscal science and technology policies. |