“专精特新”企业是中小企业的杰出代表，是建设科技强国和制造强国的关键支撑。推动“专精特新”企业高质量发展是一项具有正外部性的事业，因此政府的政策支持十分重要。根据政策工具理论，以供给侧、环境侧、需求侧三个维度为分析框架，在梳理和总结我国“专精特新”企业支持政策现状的基础上，深入分析了目前“专精特新”企业支持政策存在的问题与不足。通过考察发达国家支持中小企业高质量发展的有益经验，提出我国政府应从创新财政金融理念、健全人才培育机制，完善税收和公共服务体系、营造良好营商环境以及强化政企良性互动、开拓国内外市场三方面优化“专精特新”企业支持政策。

"Special, fined, peculiar and innovative" enterprises are the outstanding representatives of small and medium-sized enterprises (SMEs), and the key support to build a strong country in science and technology and manufacturing. The high-quality development of "special, fined, peculiar and innovative" enterprises has positive externalities, so government support policies are very important. According to the policy tool theory, this paper, taking the supply side, the environment side and the demand side as the analysis framework, combs and summarizes the current status of China's " Special, fined, peculiar and innovative " enterprise support policies, and analyzes the existing problems and deficiencies. Meanwhile, by investigating the beneficial experience of SMEs in developed countries, this paper puts forward that the government should optimize the support policies for "specialized and special new" enterprises from the following aspects, including innovating the financial concept, perfecting the talent cultivation mechanism, perfecting the taxation and public service system, creating a good business environment, strengthening the benign interaction between government and enterprises, and exploring the domestic and foreign markets.

F272；F831；G301

中国人民大学首都发展与战略研究院研究课题“北京市‘专精特新’企业发展现状、问题及国际经验启示——基于财政金融视角的分析”（2022C-01）