The Incentive Effects Analysis Of Policy Of Fiscal Subsidies To The Enterprise Technology Innovation

In today's world,innovation ability has become the main measure of national competitiveness.Technology innovation has become the main driving force of national competitive advantage.Countries all over the world have put their innovation capabilities at the top of strategic priorities.Therefore,the adoption of various active policies to enhance national technological innovation capacity has become a common practice among governments,and fiscal policy plays an important role.Enterprises as the main body of technology innovation,is not only an important participant in technology research and development,but also a direct beneficiary of technological achievements.How to improve enterprises' innovation efficiently through fiscal policy attracted the attention of many scholars.This paper teased the research about the current fiscal policies which promoted the technology innovation of enterprise research,illustrated the necessity of fiscal policy to promote enterprise technology innovation by analysing the economic growth theory and public goods theory,and analyzed the incentive effects analysis of policy of fiscal subsidies to the different scale of enterprise technology innovation,by setting up related panel data model about of fiscal subsidies for listed manufacturing companies.And this paper came to the conclusion that the fiscal subsidy can positively stimulate enterprise technological innovation,and the incentive effects to different scale of enterprise are different.Finally,combining with the current status of enterprise technology innovation and related fiscal policy,put forward the relevant measures to perfect the fiscal subsidy policy according to the scale of enterprise,as well as the suggestions about encouraging enterprises of different scale to cooperate in technology innovation.