摘要
Abstract
The selection of projects funded by ex-ante fiscal subsidy lacks an effective market screening mechanism.Moreover,this funding model tends to induce rent-seeking behavior among innovation entities and lead to adverse selection characterized by"emphasizing application over implementation."Therefore,it is necessary to explore how to transform the ex-ante project approval and ex-post subsidy mechanism(hereinafter referred to as the"ex-post subsidy"model)into a practical and effective policy tool under the new circumstances.Compared with an ex-ante fiscal support,an ex-post subsidy is more effective in enhancing the efficiency of fiscal resource allocation,more powerfully driving the commercialization of scientific and technological achievements,and better enabling the screening and cultivation of innovative entities with genuine core competitiveness.However,this approach takes effect ex post,failing to meet the substantial funding needs and risk mitigation requirements of innovation entities during the execution of research and development projects.Therefore,this paper proposes the introduction of credit and insurance tools to address the shortcomings of ex-post subsidy,by implementing a technology-milestone-based project management mechanism and designing exclusive credit and insurance tailored to breakthroughs in key and core technologies,a new synergistic mechanism integrating an ex-post fiscal subsidy,credit,and insurance can be established to support R&D in key and core technologies.This framework provides theoretical support and policy references for enhancing the overall efficiency of the science and technology innovation governance system.关键词
后补助/财政资助/科技信贷/科技保险/项目管理/技术里程碑Key words
ex-post subsidy/fiscal support/technology credit/technology insurance/project management/technology milestone分类
管理科学
