支持培育专精特新企业的财政政策研究——以广西为例  

Research on Fiscal Policies Supporting the Cultivation of SRDI Enterprises:A Case Study of Guangxi

作　　者：何志婵 王嘉琛 He Zhichan;Wang Jiachen

机构地区：[1]广西大学经济学院 [2]广西壮族自治区财政厅

出　　处：《财政科学》2024年第9期132-140,共9页Fiscal Science

摘　　要：专精特新企业是推动产业转型升级、建设现代化产业体系、实现经济高质量发展的重要载体。财政通过资金支持、政策引导、创新驱动等推动专精特新企业高质量发展。本文以广西为例,全面梳理了财政支持培育专精特新企业的政策体系和实施效果,剖析了财政培育专精特新企业面临的主要问题,从优化财政保障机制、完善财税支持政策、加大政府采购支持力度、完善税收优惠政策、加强财金联动及做好财政资金绩效管理等方面提出了培育专精特新企业的政策建议。SRDI(Specialized,Refined,Distinctive,and Innovative)enterprises serve as critical drivers for in-dustrial transformation and upgrading,the establishment of a modern industrial system,and the realization of high-quality economic development.Fiscal measures such as funding support,policy guidance,and innovation incentives play a vital role in fostering SRDI enterprises'high-quality growth.Using Guangxi as a case study,this paper systematically reviews the policy framework and implementation outcomes of fiscal support for culti-vating these enterprises,identifies major challenges in fiscal policy implementation,and proposes policy recom-mendations which include optimizing fiscal security mechanisms,refining fiscal and tax support policies,in-creasing government procurement support,enhancing tax incentives,strengthening the coordination of financial and fiscal measures,and improving the performance management of fiscal funds etc.

关 键 词：财政支持 专精特新企业 对策研究 

分 类 号：F812.7[经济管理—财政学]