| With the further development of global economic integration, the competition between countries in the world is increasing. In the numerous factors that influenced the national comprehensive competitiveness, innovation ability occupied a very important role.Enterprises bear the country’s major innovation work, it is one of the most important subject. But, due to the enterprise are in the early stages of innovation, when the research results transformed into revenue that the enterprise could achieve greater returns.Therefore, in the process of research and development, enterprises had to face several problems like failure innovation, standing research and development, shortage of funds and so on, this is an obstacle to the enterprise to carry out innovative research and development activities.Enterprise innovation research results not only provided the core competitive ability for the development of enterprise, but also increased the comprehensive competitiveness of the country, it has a great significance to the development of a country’s innovation strategy.Based on this project, this thesis wrote to appeal to state and local governments to support enterprise development and increase investment in innovation research and development efficiency,then provide theoretical and practical references.This thesis mainly divided into the following seven parts:The first part,Introduction. Begin with the influence of the government in the national economy macro-control, put forward some methods about how to promote the government to support enterprise innovation research and development activities of cognitive level. The second part: Literature Review. Make government subsidies and support for enterprise and investment in the innovation of the enterprise as the core of this thesis, summarize existing literatures effectively from the domestic and international perspective to explore the forefront and boundary from the existing theoretical research, in order to provide a basic reference for innovation for the research of this thesis. The third part:Introduction of related theory and concept. This part introduced the connotation of the government subsidies, the concept and structure of R & D investment, then summarized related theories of government subsidies and R&D investment, laid a theoretical basis for the research and analysis of this thesis. The forth part: The status quo of high-tech enterprise research and development activities in Zhongguancun. Through the horizontal contrast of the United States, Taiwan and other high-tech zone, analyzed the present situation of research intensity in zhongguancun high-tech zones, to study of government subsidies in zhongguancun enterprises and the impact of R&D activities and benefits. The fifth part: Case analysis. Through choosing typical enterprises in zhongguancun electronic manufacturing industry- Jingdong, analyzed the case of the nine-year government subsidiesof Jingdong, to study how the local government affected the enterprise innovation.Make the enterprise’s financial statement data as references, explained the auxiliary policies of local government to encourag and improve innovation ability of enterprises, then combined with the characteristics of Jingdong company, analysed the reasons,suggestions and countermeasures of Jingdong successful cases. The sixth part: The conclusion and suggestion. This part evaluated the execution effect about R&D of fiscal policy in Beijing area, determined the policy implementation performance, then combined with the experience of other countries and regions, and put forwarded several suggestions of the support policy of Beijing municipal government enterprise R&D. |
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