以中国、韩国为例，基于政策工具组合视角对中韩高新技术企业扶持政策进行比较研究。按照供给面、环境面与需求面三个维度对财政资助、人才扶持、知识产权保护、税收优惠、政府采购和技术转化激励六种政策进行分类，分析了中韩两国在高新技术企业扶持政策上的主要做法和异同点。研究发现，中韩两国税收政策均发挥了主体性作用，且不同政策工具之间存在着协同作用，两国政策在制定出发点、制定逻辑、工具选择和政策内容上存在差异。中国在财政资助、税收优惠的基础上，侧重于发挥人才政策的作用，而韩国则倾向于以技术转化激励和知识产权保护促进高新技术企业的发展。最后基于研究结论，提出中国政府在高新技术企业扶持政策方面应积极发挥主导作用、加大企业创新激励力度、切实推动产学研合作深入开展等对策建议。

Taking China and South Korea as an example, this paper makes a comparative study on the supporting policies of high-tech enterprises in China and South Korea from the perspective of policy tool mix. According to the three dimensions of supply side, environment side and demand side, this paper classifies six kinds of policies: financial aid, talent support, intellectual property protection, tax preference, government procurement and technology transformation incentive, and analyzes the main practices and similarities and differences of China and South Korea in the support policies of high-tech enterprises. It is found that the tax policies of China and South Korea both play an independent role, and there is a synergistic effect between different policy tools. There are differences in the starting point, logic, tool choice and policy content of the two countries' policies. On the basis of financial support and tax incentives, China focuses on the role of talent policy, while South Korea tends to promote the development of high-tech enterprises through technology transformation incentive and intellectual property protection. Finally, based on the research conclusions, the paper puts forward some countermeasures and suggestions. The author thinks the Chinese government should actively play a leading role in supporting policies for high-tech enterprises, improve incentives for enterprise innovation, and effectively promote the development of industry-university-research cooperations.

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广东省教育教学改革研究与实践项目 “应用韩语专业教学标准研制与实践”（GDJG2019033）； 广东省高校科研平台青年创新人才才类项目“基于“1+X”证书的专本衔接课程体系构建研究”（2020WQNCX135）