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两岸中小企业扶持政策比较研究——兼论以扶持政策对接促进两岸中小企业合作发展
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摘要
中小企业是市场经济的主体,是推动整个经济社会发展的生力军,2008年全球金融危机爆发以来,为应对金融危机造成的冲击,两岸都不约而同地选择将促进中小企业发展作为激发经济活力的重要手段。2014年台湾反服贸事件发生以来,两岸又进一步将推动中小企业合作作为双方未来经贸交流和产业合作的重点。然而,由于中小企业天生的脆弱性,其可持续健康发展往往又离不开恰当的政策支撑。基于这种认识,本文综合采用文献研究、对比分析、统计分析和调研访谈等方法,围绕两岸中小企业扶持政策及合作发展层层展开研究。首先,论文在回顾和评述现有相关研究的基础上,从两岸中小企业发展现状出发,旨在对两岸中小企业的发展有一个总体的把握。大体而言,大陆中小企业发展起步较晚,整体上仍处于高速发展的成长期;台湾中小企业发展起步较早,目前已经处于低速发展的成熟期。在此基础上,从金融支持、财税支持,科技创新扶持以及社会化服务体系四个方面分别对大陆和台湾的中小企业扶持政策进行了较为系统的归纳总结。其次,论文进一步对两岸的扶持政策进行了比较分析,挖掘各自政策的异同,以对政策本身和两岸各自的特点有更加深刻的理解。研究发现,两岸中小企业扶持政策的共性主要体现在四个方面:一、都有法令作为依据,大陆的《中华人民共和国中小企业促进法》,台湾地区的《中小企业发展条例》;二、都有正式的业务主管部门,大陆是工信部中小企业司,台湾是"经济部中小企业处";三、政策架构具有相似性,都涉及金融、财税、科技创新、社会化服务体系等内容;四、都高度重视对中小企业创新创业的扶持。两岸政策的差异主要表现在三个方面:一、大陆更侧重于运用财税政策,台湾更善于发挥辅导服务体系的作用;二、两岸都涉及的政策领域,台湾的扶持政策在深度上更胜一筹;三、在对政策效果的评价上,台湾方面获得的评价要明显高于大陆,意味着大陆中小企业发展政策环境和服务水平都仍有较大提升空间。再次,论文更进一步总结提炼台湾的政策建设与运作经验,并从中挖掘其对大陆的借鉴和启示意义。研究表明,经过半个多世纪的摸索及创新发展,台湾在扶持中小企业方面积累了不少好的经验,主要表现在:构建了多层次的融资体系,包括由一般性的商业银行、中小企业专业银行以及民营小区银行共同组成的间接融资管道,以及由债券市场和三个层级的股票市场共同构成的直接融资管道;建立并不断健全辅导体系,形成了十一大辅导体系;形成了有政府部门、行业协会和其他社会力量共同组成的多元化服务体系;在政策执行层面,以"马上办服务中心"为载体形成了高效务实的操作模式。借鉴台湾好的经验,大陆应与时俱进不断完善中小企业法规,持续健全中小企业金融服务体系,不断拓宽和深化面向中小企业的支持服务范畴,建立健全"国家中小企业发展基金"运作与管理制度,并积极探索设立服务中小企业单一窗口。最后,论文从扶持政策对接的视角阐述了两岸中小企业合作发展。第一,从两岸中小企业扶持政策对接的背景来看,两岸中小企业合作发展具有良好的基础和广阔的前景,然而当前推动实质合作仍有许多现实的障碍,包括制度层面的瓶颈、企业文化的差异、经营策略的不同以及还面临体制和人员上的矛盾等,其中最为关键的一个是双方各自推出的中小企业扶持政策在实际执行过程中很难惠及对方投资的中小企业。因此,有必要通过政策对接来解决这一问题。第二,就政策对接内涵而言,两岸中小企业扶持政策对接主要是从目前的状态走向政策彼此兼容、相互协调,具体包括两层意思:一方面彼此兼容,也就是两岸彼此允许对方来投资的中小企业享受与本地中小企业一样的扶持政策;另一方面相互协调,两岸在制定各自中小企业扶持政策时能通过常态化、制度化的沟通机制,协商制定有利于双方中小企业合作发展的政策。第三,对接路径可以采取三步走:第一步,广泛引入台湾的辅导服务机构,辅导包括台资中小企业和大陆中小企业,促进其更好发展;第二步大陆给予台资中小企业同等待遇;第三步两岸在ECFA框架下推动双向同等待遇和常态化沟通协商。第四,两岸中小企业合作发展有多种模式,主要包括市场拓展模式、股权合作模式和联合研发模式。第五,两岸中小企业合作发展应突出重点,可能的重点领域包括绿色能源与节能产业、生物技术产业、文化创意产业和养老与健康产业。此外,论文还提出了近期推动两岸中小企业合作发展的具体建议:一、设立台资企业暨中小企业转型升级联合服务机构,针对企业需求开展定制化诊断辅导;二、设立两岸中小企业信息收集机构,为两岸中小企业合作发展提供信息资源;三、搭建两岸中小企业融资服务平台,切实帮助中小企业解决资金难题;四、搭建两岸中小企业合作研发和人才培训公共平台,促进中小企业技术升级和人才升级;五、规划打造两岸中小企业合作发展核心基地,除应包括专业辅导机构、公共技术平台、公共人才平台、融资服务平台、产学研合作平台以及政府相关部门的"一站式"公共服务平台等要件外,还应积极鼓励建立产业群聚交流机制,推动两岸中小企业形成产业集群,共同产销合作,共同采购资源,共同开展教育训练和技术转移推广。
Middle and small enterprises(hereafter SEM for short) constitute a large proportion of the market, and paly a leading role in the promotion of the economic and social development. Ever since the eruption of the global financial crisis in 2008, both Taiwan and the mainland have chosen the development of SEM as a strategic means in stimulating the economic vitality so as to better cope with the impact brought by the financial crisis. After the issue of anti-trading of services in Taiwan in 2014, Taiwan and the mainland again set the promotion of the development of SEM as the focus for further cross-strait economic and trade exchanges as well as industrial cooperation. However, due to the innate vulnerability of SEM, their sustainable and healthy developments are impossible without appropriate supportive policies. Bases on this, this paper combines methods such as literature research, contrastive analysis, statistical analysis as well as surveys and interviews and focuses on the research of supportive policies and cooperative developments of cross-straits SEMs. To start with, based on the review of relevant studies, this paper departs from the current development situations of cross-straits SEMs, hoping to get a rough grasp of the development of cross-straits SEMs. Generally, SEMs in the mainland start started quite late and is currently in the growth period with quick development. In contrast, owning to earlier starts, SEMs in Taiwan are now in a maturity period and develop in a relatively slow rate. On that basis, this paper carries out a systematic summary of the supportive policies toward SEMs in both Taiwan and the mainland from perspectives such as finance-supportive policies, taxation-supportive policies, technological-innovation-supportive polices as well as the social welfare system. Following that, this paper carries out further contrastive analysis on the cross-straits supportive polices and finds out the similarities as well as differences of these policies to have a deeper understanding on both the policies and the characteristics of both sides. The research indicates that the similarities in the supportive policies towards SEMs are mainly displayed in the following four perspectives: both sides have statutes as their basis, with the mainland being the SME Promotion Law of PRC while the Taiwan being SME Development Statute;both sides have official authorities, of which the mainland being SME Corporation of the Ministry of Industry, while Taiwan having "Bureau of SME of the Department of Finance"; they share similar policy constructions which cover areas such as finance, taxation, technological innovation, social welfare system, etc.; last but not least, they all lay much emphasis on the support of innovative and entrepreneurship of SME. On the other hand, the differences mainly congregates in the following three aspects: first of all, the mainland pays more attention to, and also more proficient in the employment of taxation policies, while the Taiwan side is better at exerting the strengths of the service system. Secondly, though both sides embark on the area of policies, supportive policies of Taiwan seem to be more thorough. Thirdly, as for the evaluation on the policy performances, the Taiwan side enjoys a higher and better evaluation than the mainland, which indicates that there remains a large space for elevation in the development environment and service of the SME in the mainland. After that, this paper further summarizes and abstracts the policy construction and operational experiences of Taiwan, and tries to find out the enlightenment they have towards the mainland. The research indicates that, after groping and innovatively developing for more than half a century, the Taiwan side has accumulated much experience in supporting SMEs, which can be mainly displayed in the following aspects. The Taiwan side has constructed multilayer system of financing, which consists of an indirect financing pipe composed of general commercial banks, professional middle and small banks as well as private community banks, and a direct financing pipe which is made up of by bond markets and the stock market of three different levels. They have also kept refining their counselling systems, which brings about eleven counselling systems. A multiple service system, which is composed of governmental departments, industrial associations, and other social strengths, has also came into being. As for policy execution, they have developed an efficient and practical operational model which is based on "do it now" service centers. Taking the excellent experience of Taiwan as an reference, the mainland should keep pace with the times and refine the statutes concerning SMEs, improve the financial service system of SMEs as well as make the categories of supportive services towards SMEs wider and deeper, so as to establish and improve the regulations of operation and management of the National SMEs Development Fund and exploring for separate windows for the service of SMEs. Finally, this paper illustrates the cooperative development of cross-straits SMEs from theperspective of the abutment of supportive policies. To start with, judging from the background of the abutment of supportive policies towards cross-straits SMEs, though the cooperation of SMEs from both sides are well based and share a bright future, there are many realistic obstacles in the promote of genuine cooperation, such as the bottleneck of different institutions, the diversified corporation cultures, verified operational strategies as well as other conflicts concerning the system and the personnel, of which the most crucial one is that the supportive policies enacted by each side may, in the actual operational process, not benefit SMEs invested by the other side. Therefore, it is of essential necessity to tackle this problem via the abutment of policies. Secondly, as for the connotation of the abutment of policies, the cross-straits abutment of supportive policies is to move from the current situation into a compatibility and harmonious situation, which involves two aspects. For the compatibility, it refers to that for both sides, the SMEs invested by the other side can also enjoy the same supportive polices as the native SMEs do. As for the harmony, it requests that in the enacting of supportive policies towards SMEs, a normalized and institutionalized communicative mechanism shall be established to facilitate both sides in the enacting of policies which will boost the cooperative development of cross-straits SMEs. Finally, the abutment can be categorized into three steps, the first being introducing in large scale counselling service agencies from Taiwan to provide counsels for SMEs invested by Taiwan capital as well as SMEs of the mainland, so that they can develop in a better way. The second one is that the mainland should give equal treatments to SMEs financed by Taiwan capital. Thirdly, both sides shall promote bilateral equal treatments and normalized negotiation under the ECFA framework. What's more, there are several models of cooperative developments, of which the most common ones are model of market development, model of equity cooperation and model of joint research and development. Last but not least, there shall be some significant areas in the cooperative development of cross-straits SMEs, of which the probable significant areas may include green energy and energy conservation industries, bio-technological industries, culturally creative industries as well as the industry of pension and health. Moreover, this paper has also proposed some concrete suggestions in promoting the cooperative development of cross-straits SMEs. The suggestions may include the following ones: establishing Taiwan funded united service agencies for the transformation and elevation of SMEs, which can provide customized diagnosis counsels based on the enterprise demands; establishinginformation collection agencies of cross-straits SMEs and providing information resources for the cooperative development of SMEs from both sides; setting up financial service platforms to help SMEs in tackling the financial problems; constructing the cooperative research and development platform and the public platform for personnel training to promote the elevation of both technology and personnel in SMEs; planning and building the core base of cooperative development of cross-straits SMEs. Apart from the essential elements of the one-stop public service platform, such as professional counselling agencies, public personnel platforms, financing service platforms, cooperative platform of enterprise-university-research institute, as well as the relevant government departments, the communicative mechanism of industry groups shall also be encouraged to establish so as to promote the SMEs in both sides to form industry groups and realize producing-marketing cooperation together, collecting resources together, promoting educational training together and transferring and promoting technologies together.
引文
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    (1)资料来自台湾《2014中小企业白皮书》。
    (1)2002年,台湾“经济部”制定“两兆双星产业发展计划”,其中两兆产业指未来产值分别超过新台币1兆元的半导体产业和影像显示产业,双星产业指数位内容产业和生物科技产业。

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