TY  - JOUR
AB  - 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.
VL  - 15
IS  - 4
SN  - 1462-6004
DO  - 10.1108/14626000810917889
UR  - https://doi.org/10.1108/14626000810917889
AU  - Ding Xuedong
AU  - Li Jun
AU  - Wang Jia
ED  - Jun Li
PY  - 2008
Y1  - 2008/01/01
TI  - In pursuit of technological innovation: China's science and technology policies and financial and fiscal incentives
T2  - Journal of Small Business and Enterprise Development
PB  - Emerald Group Publishing Limited
SP  - 816
EP  - 831
Y2  - 2024/04/25
ER  -