Research Of Fiscal Subsidies Of Science And Technology Insurance

Chinese economy after nearly 20 years of rapid growth, has begun to enter the stage of transformation and upgrading, gradual transition from the past, labor-intensive manufacturing to high-tech country. Economic development has become the key word driven at high speed from the rapid growth and structural adjustment, now it is proposed to supply-side reform and capacity of the task, the firm is an important part of a country's economy. China's future development depends on science and technology to promote innovation, which has become a consensus.In recent years, the government has continued to strengthen from the economic policy and support for both high-tech enterprise innovation, and constantly improve various management system, China's scientific and technological innovation has been a significant development. These results further strengthened the firm determination to develop the country's technological innovation. However, high-return business technology innovation inevitably associated with high risk, technological risk is the risk in all corporate research and innovation activities that may be encountered, rely on their own is difficult to avoid, which is set up obstacles for businesses actively involved in technological innovation activities, not only limiting their own development and growth, it also hinders economic development and technological progress of the country. According to the statistics of the last century a particular European Investment Bank:technological innovation in research and development stage failure rate of about 70% failure rate in the growth stage enterprises reached 30%. Japan Science and Technology Statistics and Economic Association also showed that:Japanese innovator in technology research and development phase of the failure rate reached 85.5%, the production stage failure rate of 37.5%,11.4% have market stage, the overall success rate of around 7%. This is undoubtedly not only limits hinder scientific and technological progress and economic development of the country, but also hinder their own development and growth.science and technology insurance refers to the transfer of science and technology enterprises in technological innovation business all risks encountered in the process by way of insurance, through the promotion of science and technology insurance, transfer of technological innovation activities in the dispersion of high risk, encourage technology innovation, meaning the development of technology-intensive industries, to promote China's scientific and technological progress have very important.In 2006 China began to carry out scientific and technological righteousness insurance pilot, mainly on science and technology science and technology enterprises insurance premiums expenditure subsidies, depending on the insurance premium subsidies to set different proportions, according to the qualification of technology companies to set different maximum amount of subsidies, in order to to stimulate scientific and technological enterprise technology insurance needs. After the first batch of pilot work in five cities, the pilot followed soon start a second batch of cities, to further expand the scope of the pilotSince then triggered the academia about insurance theory and empirical studies of science and technology. Based on this background, this paper combines the theory and empirical, discusses how to make use of science and technology insurance to provide risk guarantee for high and new technology enterprise growth process, and how to better fiscal subsidies to increase the insurance demand of science and technology, enterprise technology to prevent risks, strengthen science and technology independent innovation ability of enterprises and even the whole country.Specifically, in this paper, the structure is composed of the following several parts:The introduction as the research background and the selected topic significance, literature, research methods, research ideas and content as well as the innovation and deficiency of this article. The first chapter introduces the concept of technology risk and insurance, the second chapter analyses the necessity of government subsidies of science and technology insurance, the third chapter first introduces the government involvement in science and technology insurance pattern classification, the second section summarizes the insurance subsidies mode and current situation of the development of science and technology in our country. The fourth chapter is the empirical analysis section of this article, with wuhan as an example, analyzes the insurance subsidies of the implementation of the performance of science and technology, the fifth chapter for policy recommendations section.In this paper, the possible innovation points:In this paper, the part of the research is based on the performance of science and technology insurance subsidies to improve innovation on the basis of previous studies. Such as SuiJianDong in the first pilot city science and technology insurance is proposed on the evaluation of the effect of using DEA method to measure the effect of science and technology insurance, but his choice of input and output indicators for insurance companies, total amount, total amount of the premium, subsidies, compensation of claims, efficiency, total compensation of damages in a timely manner. And USES a simple model for the BBC. And this article selects the input index for the fiscal subsidy, the amount of cover, R&D expenses within budget, gross output indicators for high and new technology enterprise and the number of patent applications, the model is combined with the CCR, BBC mainly research in science and technology enterprises as the main input and output, fiscal subsidy insurance on the performance of science and technology.In this paper, the shortcomings and the insufficiency of:The empirical analysis part, collect samples of the city is less, limited to the pilot city of wuhan, therefore can only be the result are compared, and the longitudinal transverse comparison with other pilot cities. This is because the other pilot cities does not release the empirical required several indicators, and the empirical must use macro statistics is persuasive, unable to take the questionnaire to part instead of the whole method, so the empirical analysis result is one-sided.