广东省企业研究开发财政补助政策执行情况及优化研究——基于2015—2017年受惠企业的相关数据  

Research on the Implementation and Optimization of Fiscal Subsidy Policy for Enterprise Research and Development in Guangdong Province:Based on Relevant Data of Beneficiary Enterprises from 2015 to 2017

作　　者：李宗璋[1] 牟小容[1] 谢嘉亿 Li Zongzhang;Mou Xiaorong;Xie Jiayi(College of Economics and Management, South China Agricultural University, Guangzhou 510642, China)

机构地区：[1]华南农业大学经济管理学院

出　　处：《科技管理研究》2019年第13期53-58,共6页Science and Technology Management Research

基　　金：广东省软科学研究项目“广东实施财政补助激励企业建立研发准备金制度的政策绩效评价研究”(2016A070705040);广东省软科学研究重大项目“广东实施财政补助激励企业建立研发准备金制度的政策操作指引研究”(2015B070702003)

摘　　要：在梳理广东省企业研发补助政策背景和特点的基础上,利用2015-2017年政策试行期受惠企业的相关数据,依目标达成模式政策评价方法,对照是否具有普惠性、是否促进企业持续增加研发投入两大主要预期政策目标,深入分析受惠企业的总体情况以及分行业、分地区、分类别的差异性分布特征,探析政策执行中存在的问题,并从政策设计与实施两方面提出具体的优化建议。Based on the review of the background and characteristics of R&D subsidy policies for enterprises in Guangdong Province, this paper makes use of the relevant data of the beneficiary enterprises in the three-year policy trial period from 2015 to 2017 to discuss policy enforcement effect. Applying target reaching mode policy evaluation method, according to the two major expected objectives of whether it is universality and whether it promotes enterprises to increase R&D investment continuously, the paper analyses the general status of beneficiary enterprises and different distribution characteristics of the industries, regions and categories, probes into the problems existing in practice, and puts forward concrete optimization suggestions on policy design and implementation.

关 键 词：研究开发 财政补助 分布特征 

分 类 号：F270[经济管理—企业管理] G301[经济管理—国民经济]