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将企业科技创新失败项目分为研发阶段失败和成果转化阶段失败两种,采用实物期权法建立政府资金直接补偿、政府税收优惠补偿两种方式下企业科技创新失败项目价值模型,通过分析不同补偿方式下的政府补偿效率,确定了不同阶段科技创新失败项目的最优政府补偿方式。结果发现,研发阶段科技创新失败项目应优先选择政府资金直接补偿,成果转化阶段科技创新失败项目应优先选择税收优惠补偿。
The failure of enterprise technology innovation project is divided into two stages: the failure of R & D stage and the failure of achievement transformation stage. The real option method is used to establish the project value model of enterprise science and technology innovation failure under direct compensation of government funds and government tax incentives. By analyzing different compensation methods Under the government compensation efficiency, identified the different stages of science and technology innovation failed project optimal government compensation. As a result, it is found that projects with failed scientific and technological innovation during the research and development phase should give priority to the direct compensation of government funds, and projects with failed scientific and technological innovation in the phase of transformation should give priority to the tax incentives.