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国际上财政科技经费投入方式的日益多元化尤为突出,深刻地反映科技财政职能正在从分配资源向创新服务转变。我国财政科技经费投入方式创新也呈现出新特征:无偿资助类规模仍居首位,但是占比下降;股权投资类呈现上升趋势;金融引导类创新最为活跃;税收优惠类异军突起。同时对不同类别支持方式进行比较,剖析进一步创新财政科技经费投入方式的障碍与内在动因,从清晰财政科技经费投入方式适用范围、重视财政科技经费投入方式的综合运用、注重科技经费管理使用精细化等方面提出实施路径。
The increasingly diversified international financial and scientific and technological means of funding are particularly prominent, reflecting profoundly that the functions of science and technology finance are shifting from allocating resources to innovative services. The innovation of investment in science, technology and science and technology of our country also showed new characteristics: the scale of non-reimbursable grants remained the first place, but its proportion dropped; the equity investment class showed an upward trend; the financial guide class was the most active in innovation; At the same time, it compares the different types of support methods, analyzes the obstacles and intrinsic motivation of further innovating the investment way of financial science and technology, clarifies the scope of application of financial science and technology funds, puts emphasis on the comprehensive utilization of financial science and technology funds, And other aspects of the implementation of the path.