固定资产加速折旧政策对企业技术创新的影响研究

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1、万方数据青岛理工大学管理学硕士学位论文析结果，提出了在加速折旧税收优惠政策上，进一步加大对企业技术创新的支持力度，特别是对中小企业的支持；鼓励引导企业对固定资产计提折旧采用加速折旧的方法；加强对加速折旧税收优惠政策的宣传，鼓励企业切实落实该政策；在技术创新研发投入方面，引导企业注重内源资金的使用等建议。关键词加速折旧政策；技术创新；机器设备；研发投入万方数据青岛理工大学管理学硕士学位论文=l

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3、E目=IllI，目目I目_=目；{==j=自======目ABSTRACTWiththedevelopmentof

4、scienceandtechnology,thecompetitionbetweenenterprisesisgraduallytransformedintothecompetitionoftechnologicalinnovationability．Insuchasituation，theupgradingofenterpriseproductsandtechnologyisbecomingmoreandmorgimportant．Therefore，tocreateagoodpolicyenvironmentfortheenterp

5、rise，becomeanimportantandurgenttaskofoBrgovernment．TheintroductionofpreferentialpoliciestoacceleratethedepreciationoffixedassetsCanreducethelaxburdenOiltheinitialstageofinvestment，improvethecashflowoftheenterprise，andmobilizetheenthusiasmofenterprisestoimprovetheinvestme

6、ntandtechnologyinnovation．Atthesametime，inthecontextofhighexternalfinancingcosts，thecompany’Stechnicalupgradingofinvestmentcanbeconsideredinternalfinancing，whichincludestheimpactofdepreciation。Theenterpriseusestheaccelerateddepreciationofthepolicyofdepreciation，notonlyca

7、npromotetheupgradingofenterpriseequipment，butalsoCanincreasethefundingoftechnicalinnovationactivitiesthroughdepreciationdepositfundsforenterprises．Therefore，whetheritistaxoraccountingofthefixedassetsaccelerateddepreciationpolicies，canmotivateandimpactthetechnologicalinno

8、vationactivitiesofenterprises．Inthispaper,wefirstmakeareviewoftheimpactofdomesticandforeigndepreciationpolicies，especiallytheaccelerateddepreciationpoliciesontheenterpriseproductionandoperationofvariousaspectsandthetaxpoliciesonthetechnologicalinnovationofenterprises．The

9、n，thepaperdef'mesthemeaningofaccelerateddepredationpolicyandsummarizesthedevelopmentcourseofaccelerateddepreciationpolicyathomeandabroad．Duetomarketfailure，theinvestmentoftheenterprisetechnologicalinnovationactivitiesisinsufficient，throughtheoreticalanalysis，itshowsthata

10、ccelerateddepreciationpolicycallimprovetheabilityofenterprisetechnologicalinnovation，promotetheupgradin