促进新质生产力的企业研发财政资助制度研究  

Research on the Fiscal Funding System for Corporate R&D to Promote New Quality Productive Forces

作　　者：付大学 张钰坤 FU Daxue;ZHANG Yukun(Shanghai Judicial Research Institute,Shanghai University of Political Science and Law,Shanghai 201701,China;Political and Legal Research Department,Party School of the Central Committee of the CPC〔National Academy of Governance〕,Beijing 100091,China)

机构地区：[1]上海政法学院上海司法研究所,上海201701 [2]中共中央党校〔国家行政学院〕政治和法律教研部,北京100091

出　　处：《齐鲁学刊》2024年第5期95-108,共14页Qilu Journal

基　　金：国家社会科学基金一般项目“财政资助研发项目风险的财税法规制与制度优化研究”(21BFX119)。

摘　　要：创新是新质生产力发展的核心动力,企业是新质生产力发展的生力军,国家以财政资助手段激励和保障企业研发活动顺利开展是新质生产力发展的内在要求。在当前实践中,企业研发财政资助方式主要有直接资助、间接资助两类,不同类型资助手段支持企业研发的时间节点、方式方法各有不同,对不同研发类型、不同规模企业、不同研发阶段实现了全覆盖。然而,制度设计欠缺、规范衔接不足、央地之间财权事权分配不均衡、研发资助资金配置不合理等因素的存在,使得现行企业研发财政资助体系对新质生产力发展的激励效果受阻。未来,有必要加强立法建构、推动针对性制度设计、在财政调控中引入竞争机制,多管齐下,优化企业研发财政资助的法律控制机制,最终实现财政制度对新质生产力促进功能的有效发挥。Innovation is the core driving force behind the development of new quality productive forces,and enterprises are the driving force in this endeavor.It is an inherent requirement for the development of new quality productive forces that the state incentivizes and ensures the smooth progress of corporate R&D activities through fiscal funding.Currently,there are two main types of fiscal funding for corporate R&D in practice:direct funding and indirect funding.Different types of funding instruments support corporate R&D at various time nodes and in different ways,achieving full coverage across diverse R&D types,enterprise sizes,and R&D stages.However,due to factors such as the lack of system design,insufficient normative coordination,imbalanced allocation of fiscal and administrative responsibilities between central and local governments,and unreasonable allocation of R&D funding,the current fiscal funding system for corporate R&D has been hindered in its effectiveness to stimulate the development of new quality productive forces.In the future,it is necessary to strengthen legislative construction,promote targeted institutional design,introduce competition mechanisms into fiscal regulation,and adopt a multi-pronged approach to optimize the legal control mechanisms for corporate R&D fiscal funding,ultimately effectively harnessing new quality productive forces through fiscal systems.

关 键 词：新质生产力 财政资助 科技创新 企业研发 

分 类 号：D912.2[政治法律—民商法学]