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作 者:方东霖[1]
机构地区:[1]杭州电子科技大学会计学院,浙江杭州310018
出 处:《湖南商学院学报》2012年第6期88-92,共5页Journal of Hunan Business College
摘 要:财政支出可以增加科技公共产品的供给、实现外部效应内部化、降低风险和克服信息不对称等,从而推动科技的发展。我国财政科技支出政策应当定位于自主创新、公共财政与产业政策的有效结合、与国家经济发展需要和财力状况相适应、充分发挥中央与地方两个主动性以及支出、配置与管理的协调配合原则。今后的政策取向应当是增加财政科技支出量、优化支出比例、调整配置范围、改进配置方式、完善计划管理和健全预算管理等。Public finance can promote the development of science and technology by increasing the supply of public goods,internalizing the external effect,reducing risks and eliminating of information asymmetry.China’s policy of public finance investment on science and technology must be positioned on the rule of independent innovation,effective combination of public finance and industry policy,.adapting to the need of China’s economic development and financial condition,full exertion of ability of both central and local government,coordination of input,configuration and management.Hence our policy choice should be increasing the financial input on science and technology,optimizing the ratio of input,adjusting the scope of configuration,improving the ways of configuration,perfecting the management of plan and strengthening the management of budget.
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