支持创业投资发展的财政政策借鉴与选择  

Reference and Selection of Fiscal Policies Supporting the Development of the Venture Capital

作　　者：王延伟 孔源[1] 刘春波[1] 张诚[1] 高晓改[1] 邓鹭 WANG Yanwei;KONG Yuan;LIU Chunbo;ZHANG Cheng;GAO Xiaogai;DENG Lu(Business Management Department,the People’s Bank of China Jinan Branch,Jinan Shandong 250001,China)

机构地区：[1]中国人民银行济南分行营业管理部,山东济南250001

出　　处：《金融理论与教学》2024年第3期81-88,共8页Financial Theory and Teaching

摘　　要：创业投资体系承担着孵化科技创新企业的使命,要实现经济的高质量发展,扶持创投行业发展,完善多层次资本市场的最前端,解决科技创新型企业的融资问题尤为重要。研究梳理了美国、英国、日本、以色列四国支持天使投资、VC、PE的阶段财政政策和我国现阶段的做法,为下一步如何支持创投行业发展提供有益借鉴。The venture capital system undertakes the mission of incubating scientific and technological innovation enterprises.To achieve high-quality economic development,support the development of the venture capital industry,improve the forefront of the multi-level capital market,it is particularly important to solve financing problems for scientific and technological innovation enterprises.This article summarizes and analyzes the fiscal policies of the United States,the United Kingdom,Japan,and Israel in supporting angel investment,VC,and PE,as well as China’s current practices,providing useful reference for how to support the development of the venture capital industry in the next step.

关 键 词：科技创新 创业投资 财政政策 

分 类 号：F279.27[经济管理—企业管理] F832.48[经济管理—国民经济]