1、貴州大學(xué)2010屆碩士研究生學(xué)位論文公共財(cái)政支持中小企業(yè)發(fā)展研究——以黔東南州為例學(xué)位類別：碩士專業(yè)：公共管理（MPA）校內(nèi)導(dǎo)師：張寒松教授校外導(dǎo)師：研究生：鄧德標(biāo)中國(guó)﹒﹒﹒﹒貴州﹒﹒﹒﹒貴陽(yáng)2010年12月分類號(hào)：1204論文編號(hào)：2008490100023密級(jí)：公開目錄摘要.................................................................................

2、...........................................IABSTRACT......................................................................................................................II第一章緒論...........................................

3、.......................................................................11.1選題背景與意義.................................................................................................11.2國(guó)內(nèi)外研究概況..............................

4、..................................................................21.2.1國(guó)內(nèi)研究概況..............................................................................................21.2.2國(guó)外研究概況....................................

5、..........................................................31.3研究方法、基本思路和主要觀點(diǎn).....................................................................4第二章公共財(cái)政支持中小企業(yè)的理論依據(jù)及政策體系..........................................52.1公共財(cái)政支

6、持中小企業(yè)的理論依據(jù).................................................................52.1.1中小企業(yè)社會(huì)經(jīng)濟(jì)貢獻(xiàn)論..........................................................................52.1.2政府干預(yù)論...........................................

7、.......................................................52.2公共財(cái)政支持中小企業(yè)的主要方式.................................................................62.2.1財(cái)政資金支持.....................................................................

8、.........................62.2.2稅收優(yōu)惠支持..............................................................................................72.2.3財(cái)政投融資計(jì)劃............................................................................

9、..............72.3中國(guó)中小企業(yè)的財(cái)政支持政策.........................................................................82.3.1稅收優(yōu)惠政策..............................................................................................92.3.2財(cái)政資金

10、支出政策....................................................................................102.3.3政府采購(gòu)政策安排....................................................................................112.3.4促進(jìn)中小企業(yè)投融資體系、信用擔(dān)保體系、社會(huì)化服務(wù)體系

11、建設(shè)的相關(guān)財(cái)政政策...........................................................................................................112.4我國(guó)中小企業(yè)公共財(cái)政政策支持體系的存在的問(wèn)題...................................122.4.1公共財(cái)政支持政策存在的主要問(wèn)題....................

12、....................................122.4.2稅收支持政策存在的主要問(wèn)題................................................................132.5發(fā)達(dá)國(guó)家中小企業(yè)財(cái)政支持政策..................................................................132.5.1發(fā)達(dá)國(guó)家中小企業(yè)