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当前,按照社会主义市场经济要求,我国正在建立公共财政框架体系,财政支出范围和职能都有较大的调整。在建立公共财政情况下,如何明确财政科技投入的定位、投向及重点,以更好地贯彻落实“科教兴国”战略,是需要研究的重要问题。公共财政理论下科技活动及其成果属性分析研究公共财政框架下财政科技投入问题,有必要按照公共财政中公共产品理论、外部效应理论对科技活动及其成果属性进行分析,以确定哪些科技活动应由政府部门支持,属于公共支出的范畴。
At present, according to the requirements of the socialist market economy, our country is establishing a public financial framework and has made greater adjustments in the scope and functions of fiscal expenditure. Under the circumstances of establishing public finance, it is an important issue that needs to be studied on how to define the orientation, orientation and focus of financial science and technology investment to better implement the strategy of “rejuvenating China through science and education”. Under the Public Finance Theory, Scientific and Technological Activities and Their Attributes Analysis To study the problem of financial science and technology input under the framework of public finance, it is necessary to analyze the scientific and technological activities and the attributes of their achievements in accordance with the theory of public products and public funds in public finance to determine which scientific and technological activities should be Supported by government departments, they fall into the category of public expenditure.