摘要
企业自主创新能力是国家自主创新能力的基础。发达国家经验表明,激励机制可以有效提升企业自主创新能力。目前,我国企业自主创新能力形成中的外部性、信息不对称以及风险不确定性等特征,决定了政府财税制度激励的必要。我国应借鉴发达国家经验,扶持并完善风险投资市场机制,构建扶持企业自主创新的税收新制度,建立以知识产权保护和利用为核心的报酬激励制度,从而促进我国企业尽快提升自主创新能力。
Independent innovation capacity of the enterprises is the basis of national independent innovation capacity. The experience of development countries shows that incentive mechanism can improve independent innovation capacity of the enterprises effectively. Now its externality, information asymmetry and risk uncertainty of Chinese enterprises determine the necessity of incentive systems of financing and taxation from the government. According to the experiences of developed countries, Chinese government should support and improve market mechanism on risk investment, establish new taxation system for enterprise independent innovation, set up salary incentive system concentrated on protection and application of intellectual property, and help Chinese enterprises increase independent innovation capacity.
出处
《商业经济》
2010年第1期90-91,98,共3页
Business & Economy
基金
国家社会科学基金项目:完善自主创新三层三维激励机制及对策研究的阶段性研究成果(08BJY018)
关键词
自主创新
激励机制
影响研究
independent innovation, incentive mechanism, study on influence
