科研管理

科研管理 ›› 2025, Vol. 46 ›› Issue (10): 1-8.DOI: 10.19571/j.cnki.1000-2995.2025.10.001

• 论文 •    下一篇

中国科研财政政策的实践逻辑与优化路径

陈晓红1,2，陈安琪3，谢志远4   

  1. 1.湖南工商大学前沿交叉学院，湖南 长沙410205；
    2.湘江实验室，湖南 长沙410205；
    3.湖南工商大学财政金融学院，湖南 长沙410205；
    4.湖南工商大学数字媒体工程与人文学院，湖南 长沙410205
  • 收稿日期:2024-08-07 修回日期:2025-07-09 接受日期:2025-07-10 出版日期:2025-10-20 发布日期:2025-10-14
  • 通讯作者: 陈安琪
  • 基金资助:
    中国工程院决策咨询项目：“优化科研财政政策，激发科研活力研究”（2023-XY-01，2023.01—2023.12）。

China′s fiscal policies for scientific research: Practical logic, and optimization pathways

Chen Xiaohong1,2, Chen Anqi3, Xie Zhiyuan4   

  1. 1. School of Frontier Crossover Studies, Hunan University of Technology and Business, Changsha 410205, Hunan, China;
     2. Xiangjiang Laboratory, Changsha 410205, Hunan, China; 
    3. School of Finance, Hunan University of Technology and Business, Changsha 410205, Hunan, China; 
    4. School of Digital Media Engineering and Humanities, Hunan University of Technology and Business, Changsha 410205, Hunan, China
  • Received:2024-08-07 Revised:2025-07-09 Accepted:2025-07-10 Online:2025-10-20 Published:2025-10-14

摘要：    科研财政政策是深入实施创新驱动发展战略的核心抓手，政策提质增效对于提升国家创新体系整体效能、实现中国式现代化至关重要。本文采用质性研究方法对中国科研财政政策的实践逻辑和优化路径进行了系统研究，主要结论有：（1）国家创新体系理论和国家竞争优势理论是政策制定的重要理论支撑，政府通过财政支出和税费优惠政策协调创新要素配置、释放科技创新动能；（2）党的十八大以来的政策实践呈现出支出政策引导性增强、税费优惠作用凸显、两类政策多措并举的特征，分别反映政府主要职能调整、企业科技创新主体地位强化以及现代化产业体系建设需要的演进逻辑；（3）针对现阶段存在政策依赖制约科技创新效能、政策举措协同效应缺乏系统评估、人才保障激励不足以及科技成果转化政策尚不完善的问题，需继续调整职能定位和政策导向驱动企业创新升级、依托平台建设和人才支持突破基础研究困境、加强制度保障和服务配套促进多元主体合作。以上为构建支持全面创新体制机制的理论和实践研究提供了参考。

关键词: 科研财政政策, 财政支出, 税费优惠, 创新驱动

Abstract: Fiscal policies for scientific research play a pivotal role in advancing the innovation-driven development strategy. Enhancing the quality and efficiency of these policies is essential for improving the overall performance of the national innovation system and achieving Chinese modernization. This study employed a qualitative research approach to systematically examine the practical logic and optimization pathways of China′s fiscal policies for scientific research. The main findings are as follows: (1) The policy framework is grounded in the National Innovation System Theory and the Theory of National Competitive Advantage. The government employs fiscal expenditure and tax incentive policies to orchestrate the allocation of innovation factors and propel the momentum of scientific and technological innovation. (2) Since the 18th National Congress of the Communist Party of China, policy practices have evolved to feature stronger guidance through public spending, more pronounced effects of tax incentives, and a more integrated approach to fiscal coordination. These shifts reflect the adjustment of government functions, the strengthening of enterprises as primary innovation actors, and the development of a modernized industrial system. (3) At present, key challenges include constraints of policy dependency on innovation performance, lack of systematic evaluation of policy synergies, inadequate mechanisms for talent incentives, and underdeveloped mechanisms for research commercialization. Therefore, further efforts are required to realign policy orientation and functional roles to drive enterprise-led innovation, leverage platform development and talent support to overcome barriers in basic research, and enhance institutional guarantees and service systems to foster cross-sectoral collaboration. These insights will contribute to the theoretical and practical discourse on strengthening the foundational systems of all-round innovation.

Key words: fiscal policy for scientific research, fiscal expenditure, tax incentive, innovation-driven