On this day of the quick development of high-tech, High-Tech enterprises(HTE) have become the important mine of economic growth in many countries. Lots of countries have been taking all sorts of countermeasues to speed the development of HTE in the worldwide. In the HTE development of advanced countries, the fiscal and financial measures have been put in force and cooperated each other to form perfect fiscal and financial support systems which exerts most important values to advance HTE developmnet as well as economic growth of their countries. After reforming and opening of our country, although our HTE have been developing quickly, the speed and scale of development of our country's High-Tech Zone and High-Tech industry were not ideal owing to the lack of perfect fiscal and financial support systems. In this thesis, firstly it analyzes the situation of fiscal and financial support systems of HTE development in our country and points out the effect and deficiency. Then it analyzes roundly deep-seated reasons of limitation and deficiency. Next it takes America, Japan and France as cases to make a comparative study about fiscal and financial support systems of HTE development in main advanced countries. In the end, it puts forward the basic thread and countermeasures about establishing fisical and financial support systems in our country. |