关键词: 科技成果转化,财政政策功能,扎根理论,案例研究

Abstract: The lower rate of transformation of scientific and technological achievements can seriously restrict the development of science and technology in China. Through investigation done in enterprises, universities and intermediaries, and adopting the multi-case study method based on the grounded theory, this paper conducts an in-depth analysis of the dynamic process of the policy function realization and the factors influencing the implementation effects of different types of fiscal policies. The findings show that the complex diversity of policy objects and the level of policy operation means and technology would affect policy formulation. The pressure of innovation investment and the size of units can learn the willingness and ability respectively through affecting the policies, thus the different policies can learn the effects. The application cost and the approval system can affect the enthusiasm of units to apply, the development strategies and application conditions form the barriers to policy application, which jointly work on the policy application link. The speed of fund allocation and the supervision of projects are related to the implementation of policies, and the four different types of fiscal policies have different problems during the process of the function realization. Therefore, the government should pay attention to the differential designs of fiscal policies, coordination and cooperation between departments, the establishment of information channels, the application of policy mix and the clarification of the relationship between policy and law, so as to solve practical problems from the perspective of the realization of policy functions and to improve the efficiency of the transformation of scientific and technological achievements.

Key words: transformation of scientific and technological achievements; fiscal policy function; grounded theory; case study