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科技型中小企业作为一国经济中重要而富于生机的力量,对保持经济发展、技术创新、扩大就业等都具有极其重要的意义.本文在对我国和其他国家财政支持科技型中小企业投入方式进行比较分析的基础上,指出我国存在投资主体集中、投入方式单一的问题,在借鉴国外先进做法的基础上,提出增加资助主体、积极推广投资引导基金、制定专项税收政策等建议,以使财政支持更有利于科技型中小企业的发展,同时也能够有利于提高政府财政资金的使用效率.“,”As an important and active force of a country's economy,High-tech SME is extremely important to maintain economic development,technological innovation,expanding employment and so on.On the basis of comparative analysis of the fiscal investment ways for the high-tech SME,this paper firstly pointed out that there are many problems such as concentrating investor and single input way in China,secondly offered some proposals such as increasing the number of the investors,promoting the investment fund and develop specific tax policy,so that fiscal support is more conducive to the development of the high-tech SME,and be able to improve the efficient of the government fiscal resources.