Abstract
Purpose - This paper intends to examine the change of R&D fiscal policies in China since 1978 and its impact on China's drive to become an innovation-oriented country. Design/methodology/approach - This paper adopts an archive approach and undertakes an overview of the policy changes and their implications. Findings - It is found that policy changes have gradually made enterprises the focal point of the national innovation system and that correspondingly a new financial and fiscal mechanism has been created to create incentives for innovation in firms. Originality/value - This paper provides a comprehensive overview of the changing financial and fiscal policies in support of technological innovation in China.
| Original language | English |
|---|---|
| Pages (from-to) | 816-831 |
| Number of pages | 16 |
| Journal | Journal of Small Business and Enterprise Development |
| Volume | 15 |
| Issue number | 4 |
| DOIs | |
| Publication status | Published - 24 Oct 2008 |
| Externally published | Yes |
