近年来,各级财政和科技管理部门都越来越认识到,政府科研经费支出应该多向企业倾斜,推动企业成为技术创新的投资主体、研究开发的主体和科技成果的应用主体。但是,在政府公共财政直接支持企业R&D(研究与开发)方面,很多人又存在疑虑,担心与世贸组织规则中相关条款规定相抵触。然而仔细阅读世贸组织《补贴与反补贴措施协议》(以下简称“协议”),发现世贸组织 In recent years, the financial and science and technology departments at all levels have increasingly realized that government expenditures for scientific research should be more inclined to enterprises and promote enterprises to become the main investment, research and development, and main body of scientific and technological achievements in technological innovation. However, there are many doubts about the direct support of government public finance for R & D (R & D) of enterprises, fearing conflicts with the provisions of the WTO rules. However, carefully read the “Agreement on Subsidies and Countervailing Measures” (hereinafter referred to as the “Agreement”), and found that the WTO