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MBA毕业论文_石河子市财政资金支持企业研发成效问题研究DOC

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支撑经济向前持续健康发展的动力是科技创新。石河子市作为新疆生产建设兵团发展最快的城 市,经过多年的发展取得了一定的成绩,到了 “十三五”时期,经济发展遇到了瓶颈,原有的发展 方式不再适合快速发展的科技时代,经济增长方式不能再依靠劳动密集型、能源消耗型的低端传统 产业,原有产业低附加值、处于产业上游,易受市场波动的影响,科技创新转变经济增长方式、打 破瓶颈的钥匙,调整产业结构和转变经济发展方式就要进行科技创新,加大科技投入,但仅依靠市 场的调节会因科技创新成果的公共特性产生市场失灵,导致企业 R&D 活动的投入总量和产出效益可 能低于理想水平。在全球经济竞争日趋严峻的形势下,我国正在积极推进转变经济发展模式,企业 需不断提升和加强研究与实验发展的能力和水平,促进经济发展水平提升到更高的层次。政府非常 重视研发投入和财政补贴支持企业研究与实验发展活动,并通过一系列刺激政策激励企业的 R&D 活 动,实现投入产出的最优值,以此提升企业在市场和行业竞争中的综合实力,带动经济发展和贡献 社会效益。在此情况下,对石河子市财政资金支持企业 R&D 活动取得效果和存在的问题进行研究非 常必要的。 本文先对石河子市财政资金支持企业 R&D 的现状进行陈述,并结合相关理论研究,找出石河子 市财政资金在支持企业研发成效问题的影响因素,通过统计数据分析的方法,从政府研发经费支出 及强度 、研发资金投入领域和使用情况、研发投入模式以及最终的研发成效等方面进行详细阐述石 河子政府财政资金补贴企业研发产出和效益,然后运用比较分析法,通过引入相关科技指标与天津 市财政资金支持企业研发取得成效进行分析,得出石河子市在财政资金支持企业 R&D 活动中存在的 问题。 理论研究结合石河子市 R&D 活动成效分析的基础上,对综合评价取得效果和研发成效存在的问 题,找出改善和提升的对策。同时,提出有必要深层次论证和研究的课题。政府在通过一写财政手 段和方法引导企业研发活动,关注更多的是积极和正向的作用,而忽视了它是否有负面的影响,并 非所有的科技创新都是积极的。 关键词:财政资金;研发;成效问题II Abstract The driving force of sustained and healthy economic development is scientific and technological innovation. Shihezi City, as the fastest growing city of Xinjiang Production and Construction Corps, has made some achievements after many years of development. In the 13th Five-Year Plan period, the economic development encountered bottlenecks. The original development mode is no longer suitable for the rapid development of science and technology era. The economic growth mode can no longer rely on labor-intensive, energy-consuming low-end traditional industries, and the original industry has low additional value. Value, in the upstream of the industry, is vulnerable to market fluctuations. The key to changing the mode of economic growth and breaking the bottleneck, adjusting the industrial structure and changing the mode of economic development is to carry out scientific and technological innovation and increase scientific and technological input. However, relying solely on market regulation will result in market failure due to the public characteristics of scientific and technological innovation achievements, which will lead to total input and output efficiency of enterprise R&D activities. Benefits may be below ideal levels. Under the increasingly severe situation of global economic competition, China is actively promoting the transformation of economic development model. Enterprises need to constantly enhance and strengthen the ability and level of research and experimental development, and promote the level of economic development to a higher level. The government attaches great importance to R&D investment and financial subsidies to support enterprises'R&D and experimental development activities, and through a series of incentive policies to stimulate enterprises' R&D activities, to achieve the optimal value of input and output, so as to enhance the comprehensive strength of enterprises in the market and industry competition, promote economic development and contribute to social benefits. In this case, it is very necessary to study the effect and problems of financial funds supporting enterprise R&D activities in Shihezi. This article first to Shihezi city support enterprise current situation of R&D of the statement of financial capital, and combining the relevant theoretical research, find the Shihezi city financial fund in support of the influence factors of the enterprise research and development results, through the method of statistical data analysis, from the government R&D expenditure and strength, research and development funding and usage, the R&D model, and finally the research results of Shihezi government financial subsidies in detail in this paper, the aspects such as corporate R&D output and benefit, and comparison analysis method, through the introduction of relevant technology indicators and analyzing results of Tianjin financial fund to support enterprise development, The problems existing in the R&D activities of enterprises supported by financial funds in Shihezi city are concluded. On the basis of the analysis of the effect of R&D activities in Shihezi city, the theoretical research finds out the problems in the comprehensive evaluation of the effect and the effect of research and development, and finds out the countermeasures for improvement and promotion. At the same time, put forward the necessary in-depth argumentation and research topics. The government is guiding the research and development activities of enterprises through a series of financial means and methods, focusing more on the positive and positive effects while ignoring whether it has negative effects. Not all scientific and technological innovations are positive. Key words: fiscal subsidies,research and development,Research on EffectivenessIII 目 录 摘要 ...............................................................................I Abstract ...........................................................................II 第一章 绪论 ........................................................................1 1.1 研究背景及意义 ..............................................................1 1.1.1 研究背景 ..............................................................1 1.1.2 研究意义 ..............................................................3 1.2 国内外文献综述 ..............................................................4 1.2.1 科技创新对经济增长影响文献 ............................................4 1.2.2 政府的财政补贴对企业研发投入作用研究 ..................................4 1.2.3 政府财政资金支持企业研发影响因素的研究 ................................5 1.2.4 文献述评 ..............................................................6 1.3 研究目的和内容 ..............................................................7 1.4 研究方法 ....................................................................7 第二章 概念界定和理论基础 ..........................................................9 2.1 相关概念的界定 ..............................................................9 2.1.1 研发的概念 ............................................................9 2.1.2 政府财政资金的定义及其特征 ............................................9 2.1.3 政府通过资金支持企业 R&D 产生的影响 ....................................9 2.1.4 影响政府财政资金支持的因素 ...........................................10 2.2 基础理论 ...................................................................11 2.2.1 公共产品理论 .........................................................11 2.2.2 信息不对称理论 .......................................................11 2.2.3 市场失灵理论 .........................................................11 第三章 石河子市企业研发投入现状分析及问题 ..........................................12 3.1 石河子企业整体情况 .........................................................12 3.2 石河子企业研发投入现状分析 .................................................13 3.2.1 总体情况 .............................................................13 3.2.2 企业投入情况 .........................................................13 3.2.3 财政资金投入情况 .....................................................16 3.3 研究问题 ...................................................................17 第四章 石河子市政府财政资金支持企业研发成效分析 ....................................18 4.1 研发绩效分析的指标体系及数据来源 ...........................................18 4.1.1 财政资金支持企业研发产出和效益分析的指标体系 .........................18 4.1.2 石河子财政资金支持企业研发绩效的指标体系选择及数据来源 ...............18 4.2 政府财政资金支持企业研发的产出分析 .........................................19 4.2.2 R&D 活动的贡献率......................................................21 4.3 R&D 活动的效益分析..........................................................21 4.3.1 学术效益..............................................................22 4.3.2 经济效益..............................................................22 4.3.3 社会效益..............................................................25IV 第五章 石河子市财政资金支持研发绩效不高的原因分析 ..................................26 5.1 石河子市 R&D 活动较少,投入产出水平较低 .....................................26 5.2 石河子市 R&D 活动效益水平不高,对经济发展的促进作用较低 .....................27 5.3 石河子市财政投入资金量小、散,难以起到实质性的激励作用 .....................27 5.4 石河子市财政资金投入结构失衡、不稳定,资金使用效率不高 .....................28 5.5 缺少对支持财政资金研发的监管和评价 .........................................29 5.5.1 评价和监督职能不完善..................................................29 5.5.2 激励体系不健全........................................................29 5.5.3 政府在人才培养和引进方面的认识上有误区................................29 5.6 企业对在 R&D 活动重视程度较低、经营理念落后 .................................30 5.6.1 企业经营模式还未转变..................................................30 5.6.2 平台发挥的作用不足....................................................30 5.7 企业创新环境缺失、人才缺失严重 .............................................30 5.7.1 企业创新环境缺失......................................................30 5.7.2 社会保障体系不健全,人才缺失严重......................................30 第六章 提升石河子财政资金支持企业研发成效的对策建议 ................................32 6.1 发挥政府职能,引导加大研发投入 .............................................32 6.2 转变企业观念,提高对科技创新的认识 .........................................32 6.3 加强产学研合作模式,并设立中小企业研发公共服务平台 .........................32 6.4 优化财政资金扶持方向,改善投融资环境 .......................................33 6.5 政府设立科技创新资金监督和管理机构 .........................................33 6.6 持续加大人才引入和培养力度 .................................................33 第七章 研究结论和展望 .............................................................35 7.1 研究结论 ...................................................................35 7.2 有待进一步研究的问题 .......................................................35