摘要:研究与开发是企业和国民经济增长和发展生存的主要决定因素，然而研究和开发经费往往超过了许多企业的经济承受能力，而企业又不能从政府出资的研究开发中受益。从而，企业就处于竞争的劣势。在一定程度上不仅削弱了企业的自由竞争度，而且还阻碍了国民经济健康有序的发展。因此，提升研发能力的财政与金融扶持政策是企业生存和发展的一个重要条件，企业的研发能力是衡量一国的国际竞争力与经济发展潜力的重要指标。

　　　美国对企业提升研发能力的财政与金融扶持政策给予高度的重视，通过不断增加直接资助额、税收优惠和财政补贴等有效的财政措施以及投融资计划、信用担保、政府采购等金融措施的扶持政策。在不同阶段时期对提升企业研发能力采取不同的对策来提升国民经济的健康有效发展。

　　　本文借鉴美国运用政府政策促进提升研发能力投资的成功经验，以进一步完善我国现行企业提升研发能力政策，以便提高我国企业提升研发能力。通过美国的成功经验进行借鉴，从各个领域层次进行剖析，然后根据我国存在的问题进行对应的剖析，对美国成功的经验进行取其精华，剔除糟粕。大力发展企业提升研发能力对于增强我国经济增长活力、拓宽就业渠道、保持社会和谐稳定以及建设创新型国家,具有十分重要的战略意义。

关键词： 研发能力   财政扶持   金融扶持  政策研究

ABSTRCT:Research and development is the business and economic growth and development of a major determinant of survival, however, research and development expenditures usually exceed the affordability of many businesses, and businesses can not from government-funded research and development to benefit. Thus, companies at a competitive disadvantage. To some extent, not only weakened the company's degree of free competition, but also hindered the healthy and orderly development of the national economy. Therefore, research and development capabilities to enhance fiscal and monetary policies to support the survival and development of enterprises is an important condition, corporate R & D capability is a measure of a country's international competitiveness and an important indicator of economic development potential.

　　　U.S. R & D capability of enterprises to enhance fiscal and monetary policies to support high priority given by the increasing amount of direct subsidies, tax incentives and financial subsidies and other fiscal measures and effective investment and financing plans, credit guarantees, and other financial measures, government procurement policies to support . Periods at different stages of research and development to enhance the ability to take different measures to improve the health of the effective development of the national economy.

　　　This drawing U.S. government policy to promote the use of research and development capabilities to enhance the successful experience of investment to further improve our current corporate policies to enhance research and development capabilities in order to improve China's enterprises to enhance research and development capabilities. Through the United States learn from successful experiences, levels of analysis from various fields, and then the problems of the corresponding analysis, the success of the American experience its essence, reject the dross. Develop enterprises to enhance research and development capabilities for enhancing the vitality of China's economic growth, broaden employment channels, maintaining social harmony and stability as well as building an innovation-oriented country, has a very important strategic significance.

Keywords: R & D; capability of financial support ;policy financial support; Policy Research