产学研合作创新:困境与出路 ——基于财税政策视角下的分析
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引用本文:曹燕萍,胡谦,梁胜男.产学研合作创新:困境与出路 ——基于财税政策视角下的分析[J].湖南大学学报社会科学版,2010,(4):67-71
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作者单位
曹燕萍 (湖南大学 会计学院湖南 长沙410079) 
胡谦 (湖南大学 会计学院湖南 长沙410079) 
梁胜男 (湖南大学 会计学院湖南 长沙410079) 
中文摘要:近年来,我国产学研合作创新工作取得了飞速的进步。在欣喜于所取得成绩的同时,我们也必须看到,与美日欧等国家相比,我国产学研合作创新无论是规模、质量还是效益都还存在不小的差距。为了进一步释放产学研合作发展潜能,实现产学研合作的跨越式发展,将从我国产学研合作创新现状出发,针对现阶段产学研合作创新的问题和困境展开分析,在此基础上把研究焦点聚于国家财政税收政策上,寄希望于通过财政税收政策的调整和完善,走出困境,推动产学研合作创新更好更快发展。
中文关键词:合作创新  财税政策  政策视角
 
Innovation in Production and Research Co operation: Difficulties and Solutions ——an analysis based on the perspective of fiscal policy
Abstract:In recent years, our country has made rapid progress in production and research co operation innovation. However, while rejoicing in the achievements that have been made, it must be noticed that, when compared to the US, Japan and the European countries, our country's innovation in production and research co operation is still considerably poor in quality and efficiency. In order to release the potentials for development of production and research co operation and realize its leaping development, this paper will, from the perspectives of innovation and cooperation, give an analysis of its current problems and difficulties. On this basis, this paper will focus on the national fiscal and tax policies and hope to solve the difficulties and promote better and faster development of innovation in production and research co operation through the adjustment and improvement of these policies.
keywords:Innovation in production and research co operation  fiscal policy  the perspective of fiscal policy
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