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本文选取了创新能力指标,对企业创新能力进行了识别。在此基础上,分析了具备不同创新能力的企业对财政政策的需求和政策供给。研究结果表明,不同创新能力的企业对财政诉求不同,政府的财税调控手段要避免均等化,结合行业特点和微观主体的创新能力评价进行财政制度安排,能更好地发挥财政制度的作用。
This article chooses the innovation ability index, has carried on the recognition to the enterprise innovation ability. On this basis, the author analyzes the demand for financial policy and the policy supply of enterprises with different innovative abilities. The results show that enterprises with different innovative abilities have different financial demands, and the government should avoid equalization of taxation and taxation measures. Based on the characteristics of the industry and the evaluation of the innovation capability of the micro-entities, the financial system can be better arranged and the role of the financial system can be given better play.