采用内容分析法对广东省1986－2019年科技成果转化政策进行研究，构建了“宏观-中观-微观”的3维分析框架：宏观上结合政策分类理论将政策分为环境面型、供给面型和需求面型3大类及12个细分类；中观上利用Excel和UCINET软件对政策开展共词分析和社会网络分析，发现目前政策内容的着力点在于财税金融政策工具；微观上引入科技成果转化的过程视角，把成果转化分为科技成果形成阶段、商品化阶段和产业化阶段3阶段，按阶段对重点的财税金融政策工具（即成果奖励、资金资助、权益归属、税收优惠和融资支持的政策内容）开展分析。分析发现，当前广东省科技成果转化政策在财税金融方面存在成果转化资金投入比例不合理、成果转化奖励政策滞后且实操性不足、税收优惠政策普惠性系统性不足、科技成果融资相关制度机制亟待完善等问题。为此，需进一步优化资金投入比例、完善成果转化奖励措施并落实、优化税收优惠方式及完善科技成果融资相关制度机制。

In this paper, the content analysis method is used to research the policy of scientific and technological achievements transformation of Guangdong province from 1986 to 2019, the author builds A three-dimensional analysis framework of "macro-middle-micro" :On the macro level, according to the theory of policy classification, the current policies are divided into three categories, namely, environmental surface type, supply surface type and demand surface type, and 12 subcategories ;On the meso level, using Excel and UCINET software to carry out common word analysis and social network analysis on the policy, it is found that the focus of the current policy content lies in the fiscal, taxation and financial policy tools;At the micro level, the perspective of the transformation of scientific and technological achievements is introduced, and the transformation of achievements is divided into three stages: the formation stage, the commercialization stage and the industrialization stage. In addition, key fiscal, taxation and financial policy instruments (namely, policy contents of achievement reward, fund support, ownership of interests, tax preference and financing support) are analyzed in stages.The analysis shows that the current policies of transformation of scientific and technological achievements in Guangdong province have some problems in fiscal, tax and financial aspects, such as unreasonable proportion of investment in transformation of scientific and technological achievements, lagging and insufficient practical implementation of incentive policies, insufficient systematic generalization of preferential tax policies, and urgent need to improve the relevant systems and mechanisms of financing of scientific and technological achievements.Therefore, it is necessary to further optimize the proportion of capital input, improve and implement the incentive measures for achievement transformation, optimize the way of tax incentives and improve the relevant systems and mechanisms for financing scientific and technological achievements.

F204；D63

广东省科技计划项目“科技革命与技术预见智库建设”(2016B070702001)