广东省企业研究开发财政补助政策执行情况及优化研究——基于2015-2017年受惠企业的相关数据

Study on the Enforcement and Optimization of Financial?Research and Development?Subsidy Policy in Guangdong Province:Based on the Data of Beneficiary Enterprises from 2015 to 2017

摘要:

本文在梳理广东省企业研发补助政策背景和特点的基础上，利用2015-2017三年政策试行期受惠企业的相关数据，依目标达成模式政策评价方法，对照“是否具有普惠性、是否促进企业持续增加研发投入”两大主要预期政策目标，深入分析受惠企业的总体情况以及分行业、分地区、分类别的差异性分布特征，探析其执行中存在的问题，并从政策设计与实施两方面提出具体的优化建议。

Abstract:

Based on the review of the background and characteristics of R&D subsidy policies for enterprises in Guangdong Province, this paper made use of the relevant data of the beneficiary enterprises in the three-year policy trial period from 2015 to 2017 to discuss policy enforcement effect. Applying target reaching mode policy evaluation method, compared with the two major expected objectives of "whether it is universality and whether it promotes enterprises to increase R&D investment continuously", this paper analyzed the general status of the beneficiary enterprises and the different distribution characteristics of the industries, regions and categories. It probed into the problems existing in practice, and put forward concrete optimization suggestions on policy design and implementation.