| 论民营高科技企业风险投资法律机制的缺失与完善 |
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| 引用本文： | 刘颖.论民营高科技企业风险投资法律机制的缺失与完善[J].甘肃联合大学学报(社会科学版),2007,23(2):6-10. |
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| 作者姓名： | 刘颖 |
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| 作者单位： | 兰州交通大学,经济管理学院,甘肃,兰州,730070;南京大学,法学院,江苏,南京,210093 |
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| 基金项目： | 甘肃省民营科技企业发展中的法律规制研究项目 |
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| 摘 要： | 21世纪是知识经济时代,高新科技的发展已成为各国经济增长的核心和国力竞争的焦点.高科技企业具有"高风险、高投入、高收益"的特征,决定了其必然要求风险资金的及时、大量介入.本文在分析了我国风险投资业发展现状的基础上,明确了其中存在的证券、担保、税收等方面的诸多法律障碍,并相应提出一定的完善建议.
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| 关 键 词： | 风险投资 信用担保 有限合伙 税收优惠 |
| 文章编号： | 1672-707X(2007)02-0006-05 |
| 修稿时间： | 2007年2月1日 |
On the Defect and Perfection of Law System of Venture Capital of High-tech Enterprises Run by the Local People |
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| LIU Ying.On the Defect and Perfection of Law System of Venture Capital of High-tech Enterprises Run by the Local People[J].Journal of Gansu Lianhe University:Social Sciences,2007,23(2):6-10. |
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| Authors: | LIU Ying |
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| Abstract: | The 21st century is the time of knowledge and economy.Development of the high-tech enterprises has become the core of economic growth of every country and the focal point of the national competition strength.The characteristics of the high-tech enterprises are the high risk,the high investment and the high income.In accordance with three characteristics,it is necessary to offer promptly the massive involvements of the risk fund.This thesis,on the basis of analyzing the venture capital development and the present situation,points out some legal barriers in securities,guarantee as well as tax,and puts forward certain legislation proposal correspondingly. |
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| Keywords: | venture capital credit guarantee limited partnership tax preferences |
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