摘要
提升高校科技成果转化效率是推动我国经济高质量发展的重要支撑。近年来我国高校专利申请量和授权量快速增长,而有效专利实施率、许可率、转让率及产业化水平却相对较低,高校科技成果服务社会和经济发展的能力有待进一步提高。新时代背景下推进高校科技成果转化,应准确定位提升科技成果转化效率的突破口。财税激励政策不足是当前制约我国高校科技成果转化的关键问题,主要体现在科技成果转化应用融资较为困难,科技成果作价入股存在现实问题,股权激励政策受限或难以落实,国资处置受限、时效性差且保值难、增值慢,激励措施不足难以吸引优质管理人才和财税政策未能充分兼顾知识产品外溢性六个方面。为此,本研究针对上述问题提出相应的财税激励政策建议。
Improving the transformation efficiency of scientific and technological achievements in universities is an important support for the high-quality development of China′s economy.The amount of patent applications and grants in Chinese universities have grown rapidly in recent years,while ratios of effective patent implementation,licensing,transferring and industrialization are relatively low.Therefore,the ability of universities′scientific and technological achievements to serve for social and economic development needs to be further strengthened.We should accurately find a breakthrough to promote the transformation efficiency of achievements made in scientific and technological fields,thus advancing the transformation of scientific and technological achievements in universities in the new era.Lack of fiscal and tax incentive policies is the main problem restricting the transformation of universities′scientific and technological achievements,which are mainly shown in six aspects:financing difficulties in the transformation and application of scientific and technological payoffs;real problems existing in the conversion of scientific and technological payoffs into shares;restriction and difficult implementation of equity incentive policies;limitations and poor timeliness in the disposal of stateowned assets,difficulty in maintaining their value and the slow process in increasing their value;difficulties in attracting excellent management talents due to insufficient incentives;failure of fiscal and tax policies to consider the spillover of knowledge products.Therefore,corresponding suggestions targeting the above problems concerning fiscal and tax incentive policies are put forward.
作者
郑学党
汪春雨
赵乐祥
ZHENG Xuedang;WANG Chunyu;ZHAO Lexiang(Center for International Economic and Technological Cooperation,Ministry of Industry and Information Technology,Beijing 100846;School of International Studies,University of International Business and Economics,Beijing 100029;School of International Trade and Economics,University of International Business and Economics,Beijing 100029,China)
出处
《高校教育管理》
CSSCI
北大核心
2019年第2期68-77,共10页
Journal of Higher Education Management
基金
国家社会科学基金项目(16BJY063)
关键词
新时代
高校
科技成果转化
财税激励政策
the new era
universities
transformation of scientific and technological achievements
fiscal and tax incentive policies
