文献类型：期刊文献

中文题名：科技企业财税金融支持体系的协同机制构建

英文题名：The Construction of Synergy Mechanism of Fiscal,Taxation and Financial Support System for Science and Technology Enterprises

作者：赵紫剑[1]

第一作者：赵紫剑

机构：[1]河南财经政法大学金融学院,郑州450046

第一机构：河南财经政法大学金融学院

年份：2021

期号：6

起止页码：26-31

中文期刊名：中州学刊

外文期刊名：Academic Journal of Zhongzhou

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;社科基金资助期刊;北大核心:【北大核心2020】；CSSCI:【CSSCI2021_2022】；

基金：河南省软科学研究项目“面向2035年和‘十四五’河南省科技金融发展战略研究”(202400410031);河南财经政法大学华贸金融研究院2019年度研究项目(HYK-2019014)。

语种：中文

中文关键词：科技企业;财税金融体系;协同机制;传导路径

外文关键词：science and technology enterprises;fiscal,tax and financial systems;synergy mechanism;conduction pathway

摘要：科技企业是国家创新体系的主要行为主体,财税金融体系是国家支持科技创新的重要手段。因财税与金融体系各自不同的运行规则和功能属性,构建支持科技企业的财税金融协同机制是我国新时期经济发展长期战略、功能配置和提质增效的内在需求。当前财税与金融体系之间的联动性仍存在一定程度的脱节和割裂,尤其是基于科技企业成长的要素投入链、创新流程链和产业发展链的协同整合度不够,构建科技企业的要素链、流程链、产业链的三维传导路径,能够提升财税金融体系分阶段协同支持、精准施策的有效性,从而更好地发挥要素引导、风险分担和产出杠杆功能。
Science and technology enterprises are the main bodies in the national innovation system,and the fiscal,taxation,and financial systems are essential means for the state to support science and technology innovation.Due to their different operation rules and functional attributes,the construction of fiscal,tax and financial synergy mechanism supporting science and technology enterprises is the internal demand of China′s long-term economic development strategy,functional allocation,quality and efficiency improvement in the new period.At present,there is still some disconnection and fragmentation between fiscal and financial systems,especially,the synergistic integration degree of factor input chain,innovation process chain and industrial development chain based on the growth of science and technology enterprises is not enough.Through the construction of the three-dimensional transmission path of the factor chain,process chain and industrial chain of science and technology enterprises,the effectiveness of the phased collaborative support and accurate policy implementation of the financial system can be improved,so as to better play the function of factor guidance,risk sharing and output leverage.