Study On Chongqing Fiscal Policy’s Effects And Problems In Promoting The Transformation Of Scientific And Technological Achievements

Science and technology is the main power to promote the development of economy and social progress and protect the national safety, as a result, it’s our duty to increasingly attach importance to the cultivation and promotion of technical innovation ability. To realize the economical and social valuation of science and technology, we should experience a conversion process, that is, the commercialization of research findings. The commercialization of research findings is part of technological innovation, only when we form a new material, craft, product and industry, can we stimulate domestic demand and promote employment. Our country is a developing country in its transformation period, the promotion in transformation and ability of the commercialization of research findings can raise the integral level of technological innovation, give birth to a new strategic industry, and then transform the economic development pattern at a faster pace. As the science, education, trading and financial center, Chongqing devote itself to construct into a base of research industrialization and a trading and financial center. We must and can only focus on the improvement of independent innovation capability, by virtue of the scientific and technological advancement, so as to push forward industrial restructuring and realize the change in the pattern of economic growth. Chongqing Municipal Party committee and City Hall have been constantly accelerating the construction of innovation system of science and technology, deepen reform of the science and technology system, thus we have yielded fairly fruitful result in every aspects of the scientific and technological advancement. But since our city started late, we are restricted by the old mechanism, the achievements of technological innovation in Chongqing haven’t been transformed and applied effectively and hardly made a contribution to economic growth. The low rate of science and technology conversion is not only a vast waste of resources of technological innovation, it also hinders the upgrading of industrial structure and economic growth. Thus the paper addresses issues of science and technology conversion in Chongqing, from the perspective of fiscal policy, and analyze the problems and causes through a combination of theoretical and empirical research, and finally give some specific and optimized advice.Through the analysis and research of the theory about how the fiscal policy promote the transformation of scientific and technological achievements, this paper sums up that why the scientific and technological achievements need fiscal policy support and how the fiscal policy influences the scientific and technological achievements, thus forming the theory basis of this article. On this basis, after analyzing the promotion that fiscal policy dose to the scientific and technological achievements, I find the main problems are: fiscal expenditure on direct support for basic research strength is low, lack of overall planning and rationality; government is not clear about positioning and acquisitioning mode, government procurement scale is relatively low; tax incentives standard is not unified, lack of residual action,not give full play to the indirect incentives to reduce or compensate for basic research and application development phase transformation risk; the wind investment gold of the scientific and technological achievements mostly comes from government funding, the government becomes the subject of the wind investment gold, while we can hardly see one among people, financing channels are too single and the total investment scale is too small.In view of the problems in Chongqing’s fiscal policy when promoting science and technology conversion, according to the related theory, and drawing lessons from foreign advanced experience of developed countries, this paper proposes some specific suggestions to the fiscal policy of Chongqing: One is to adjust the direct structure of fiscal expenditure and transform appropriately into the enterprise, risk investment mechanism construction, the transformation platform of the scientific and technological achievements and strategic key projects. The second is to strengthen the promoting function of government procurement, government procurement should be brought into the innovation system of Chongqing and improve the system of government purchase and advanced order. The third is to optimize the preferential tax policy, change the preferential object into medium-sized and small enterprises who stick to independent innovation, and pay attention to the aversion and makeup for high risk in conversion; the last is to mobilize social folk capital, construct the risk investment system of government type and strengthen the support of risk investment system.