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论我国对科技型中小企业的财政政策扶持体系
引用本文:刘小川.论我国对科技型中小企业的财政政策扶持体系[J].金陵法律评论,2006(6):58-62.
作者姓名:刘小川
作者单位:上海财经大学公共经济与管理学院 上海200433
摘    要:随着经济全球化和科学技术的加速发展,科技型中小企业成为推动一国经济发展越来越重要的力量.然而,由于科技型中小企业先天不足,在其发展的道路上遇到了许多障碍和困难,因此需要政府财政政策的大力扶持.通过对科技型中小企业的经济分析,可以充分体现财政扶持的有效性和可行性.我国应借鉴别国的经验,根据自身的实际和需要,合理地制订财政补贴政策、政府采购政策和税收优惠政策,对科技型中小企业给予全方位的扶持.

关 键 词:科技型中小企业  经济分析  财政政策
文章编号:1001-4608(2006)06-0058-05
收稿时间:04 29 2006 12:00AM
修稿时间:2006年4月29日

Financial Policy Support is Urgently Needed for Science-and-Technology-oriented Small Firms
LIU Xiao-chuan.Financial Policy Support is Urgently Needed for Science-and-Technology-oriented Small Firms[J].Journal of Nanjing Normal University (Social Science Edition),2006(6):58-62.
Authors:LIU Xiao-chuan
Abstract:In the tidal wave of globalization and science and technology revolution,small firms concerned with science and technology are an important power.However,due to the deficiency of these science-and-technologyoriented small firms,there are obstacles and crises to the developing path of these small firms,so government support for these small firms is in urgent need. This paper analyzes these small firms from the economic aspect,and demonstrates the validity and feasibility of financial support for them.It is hoped that more reasonable finance subsidy policy,government procurement policy and taxation policy will be practised to assist these small firms.
Keywords:small firms concerned with science and technology  economic analysis  financial policy  
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