全球科技经济瞭望2017，Vol.32Issue(4)：20-25,6.DOI:10.3772/j.issn.1009-8623.2017.04.005
美国风险投资风险补偿机制研究及对我国的启示
Analysis on Risk Compensation Mechanism of Venture Investment in US and Enlightenment to China
张换兆1
作者信息
- 1. 中国科学技术发展战略研究院,北京 100038
- 折叠
摘要
Abstract
Venture capital (VC) has become one of the important engines to promote innovation in US. In recent years, VC develops very well. One main reason is the highly effective risk compensation mechanism implemented in US, which includes low tax rate on capital gain, popularly used tax credit policies, government guarantee and federal fiscal investment. There are three obvious features of US risk compensation mechanism, namely coordination between the market and the government (market-based), complementary direct and indirect tools (based on indirect tools), mutual improvement from public service and regulatory (based on public service). In the paper we propose that more precise tax policies and more favorable financial policies should be implemented in China, and a more effective public service system should be established.关键词
美国/风险投资/风险补偿机制/税收抵免/资本利得/财政支持Key words
US/venture investment/risk compensation mechanism/tax credit/capital gain/fiscal support分类
管理科学引用本文复制引用
张换兆..美国风险投资风险补偿机制研究及对我国的启示[J].全球科技经济瞭望,2017,32(4):20-25,6.
