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2024-07-18 01:23:05 来源:尚普咨询 浏览量:0
一、专精特新“小巨人”企业的概念和特征
专精特新“小巨人”企业是指具有专业化、精细化、特色化、新颖化特征的中小工业企业,是专精特新中小企业中的突出者,是制造业短板弱项、制造强国战略十大重点产品、产业链供应链关键环节及关键领域的领军者,是推动经济高质量发展、构建新发展格局的重要力量。
专精特新“小巨人”企业具有以下主要特征:
专业化。专精特新“小巨人”企业坚持专业化发展战略,长期专注并深耕于产业链某一环节或某一产品,能为大企业、大项目提供关键零部件、元器件和配套产品,或直接面向市场并具有竞争优势的自有品牌产品。
精细化。专精特新“小巨人”企业重视产品质量和效益,生产技术、工艺及产品质量性能国内领先,注重数字化、绿色化发展,加强人才队伍建设,有较好的品牌影响力,具备发展成为相关领域国际知名企业的潜力。
特色化。专精特新“小巨人”企业具有自身独特的技术和产品优势,能够满足市场需求和用户个性化需求,形成鲜明的市场定位和差异化竞争。
新颖化。专精特新“小巨人”企业具有持续创新能力和研发投入,在研发设计、生产制造、市场营销、内部管理等方面不断创新并取得比较显著的效益,具有一定的示范推广价值。
二、专精特新“小巨人”企业的认定标准和政策支持
根据《优质中小企业梯度培育管理暂行办法》,专精特新“小巨人”企业需满足以下基本条件:
在中华人民共和国境内工商注册登记、连续经营3年以上、具有独立法人资格、符合《中小企业划型标准规定》的中小企业,且属于省级中小企业主管部门认定或重点培育的“专精特新”中小企业或其他创新能力强、市场竞争优势突出的中小企业。
坚持专业化发展战略,长期专注并深耕于产业链某一环节或某一产品,能为大企业、大项目提供关键零部件、元器件和配套产品,或直接面向市场并具有竞争优势的自有品牌产品。
具有持续创新能力和研发投入,在研发设计、生产制造、市场营销、内部管理等方面不断创新并取得比较显著的效益,具有一定的示范推广价值。
重视并实施长期发展战略,公司治理规范、信誉良好、社会责任感强,生产技术、工艺及产品质量性能国内领先,注重绿色发展,加强人才队伍建设,有较好的品牌影响力,具备发展成为相关领域国际知名企业的潜力。
此外,专精特新“小巨人”企业还需满足以下专项条件:
经济效益。截至上年末的近2年主营业务收入或净利润的平均增长率达到5%以上,企业资产负债率不高于70%。
专业化程度。截至上年末,企业从事特定细分市场时间达到3年及以上;主营业务收入占营业收入达70%以上;主导产品在细分市场占有率位于全省前3位,且在国内细分行业中享有较高知名度和影响力。
创新能力。企业拥有有效发明专利(含集成电路布图设计专有权,下同)2项或实用新型专利、外观设计专利、软件著作权5项及以上;自建或与高等院校、科研机构联合建立研发机构,设立技术研究院、企业技术中心、企业工程中心、院士专家工作站、博士后工作站等;企业在研发设计、生产制造、供应链管理等环节,至少1项核心业务采用信息系统支撑。
经营管理。企业拥有自主品牌;取得相关管理体系认证,或产品生产执行国际、国内、行业标准,或是产品通过发达国家和地区产品认证(国际标准协会行业认证)。
根据企业规模和研发投入情况,专精特新“小巨人”企业还需满足以下分类条件之一:
上年度营业收入在1亿元及以上,且近2年研发经费支出占营业收入的比例达到2.5%及以上,或上年度营业收入在5000万元及以上,且近2年研发经费支出占营业收入的比例达到5%及以上。
上年度营业收入在5000万元及以上,且近2年研发经费支出占营业收入的比例达到3%及以上,或上年度营业收入在3000万元及以上,且近2年研发经费支出占营业收入的比例达到6%及以上。
上年度营业收入在3000万元及以上,且近2年研发经费支出占营业收入的比例达到4%及以上,或上年度营业收入在2000万元及以上,且近2年研发经费支出占营业收入的比例达到8%及以上。
专精特新“小巨人”企业的认定由省级中小企业主管部门组织实施,采取企业申报、专家评审、公示公告等程序,每年进行一次。认定有效期为3年,期满后需重新申报。
专精特新“小巨人”企业享受国家和地方政府对中小企业的各项优惠政策,同时还享受以下专项政策支持:
财税支持。对专精特新“小巨人”企业给予一定比例的研发费用加计扣除、技术改造投资税前扣除、高新技术企业所得税优惠等政策,对专精特新“小巨人”企业的技术创新项目给予财政补助或奖励,对专精特新“小巨人”企业的技术合同交易给予税收减免或奖励,对专精特新“小巨人”企业的技术入股给予个人所得税优惠等政策 。
金融支持。对专精特新“小巨人”企业给予信贷优惠、担保贴息、风险补偿等政策,支持专精特新“小巨人”企业通过股权融资、债券融资、众筹融资等方式拓宽融资渠道,支持专精特新“小巨人”企业上市或挂牌,建立专精特新“小巨人”企业金融服务平台,提供专业化、个性化的金融服务 。
人才支持。对专精特新“小巨人”企业引进或培养的高层次人才、技术人才、创新人才给予奖励或补贴,对专精特新“小巨人”企业的人才培训项目给予财政补助,对专精特新“小巨人”企业的人才住房、子女入学等给予优先安排或优惠政策,支持专精特新“小巨人”企业建立人才激励机制,提高人才的收入水平和职业发展空间 。
市场支持。对专精特新“小巨人”企业的产品和服务给予政府采购、政府储备、政府推荐等政策,对专精特新“小巨人”企业参与国际国内展会、拓展国际国内市场给予财政补助或奖励,对专精特新“小巨人”企业的品牌建设、标准制定、质量认证、知识产权保护等给予财政补助或奖励,支持专精特新“小巨人”企业建立营销网络和服务体系,提高市场占有率和客户满意度 。
服务支持。对专精特新“小巨人”企业提供政策咨询、信息服务、技术支持、项目对接、法律援助等公共服务,建立专精特新“小巨人”企业服务平台,提供一站式、全方位的服务,支持专精特新“小巨人”企业加入行业协会、商会、联盟等社会组织,加强行业自律和协作,支持专精特新“小巨人”企业与高校、科研院所、大型企业等开展合作,促进技术转移和成果转化 。
三、专精特新“小巨人”企业的培育库、考核机制和动态管理制度
为了有效发挥专精特新“小巨人”企业的示范引领作用,促进专精特新“小巨人”企业的高质量发展,建立和完善专精特新“小巨人”企业的培育库、考核机制和动态管理制度是十分必要的。具体措施如下:
建立专精特新“小巨人”企业的培育库。根据专精特新“小巨人”企业的认定标准,从专精特新中小企业中筛选出具有发展潜力和成长性的企业,建立专精特新“小巨人”企业的培育库,定期更新和调整,为专精特新“小巨人”企业的认定提供候选名单,为专精特新“小巨人”企业的培育提供重点支持。
建立专精特新“小巨人”企业的考核机制。根据专精特新“小巨人”企业的发展目标和任务,制定专精特新“小巨人”企业的考核指标体系,包括经济效益、专业化程度、创新能力、经营管理等方面的指标,定期对专精特新“小巨人”企业的发展状况进行考核评价,对考核结果进行公示,对考核优秀的企业给予表彰和奖励,对考核不合格的企业给予警示和整改,对整改不力的企业取消认定资格。
建立专精特新“小巨人”企业的动态管理制度。根据专精特新“小巨人”企业的发展变化,及时调整专精特新“小巨人”企业的政策支持和服务内容,对专精特新“小巨人”企业的需求和问题进行跟踪和解决,对专精特新“小巨人”企业的发展成果进行总结和推广,对专精特新“小巨人”企业的发展趋势进行预测和分析,为专精特新“小巨人”企业提供有针对性的政策指导和服务支持。
Conclusion
专精特新“小巨人”企业是制造业高质量发展的重要推动力,是实现制造强国目标的重要支撑力。建立和完善专精特新“小巨人”企业的培育库、考核机制和动态管理制度,是促进专精特新“小巨人”企业的高质量发展,提高专精特新“小巨人”企业的创新能力、专业化程度、市场竞争力的必要举措。本文从专精特新“小巨人”企业的概念、特征、标准、政策等方面进行分析,探讨如何建立和完善专精特新“小巨人”企业的培育库、考核机制和动态管理制度,为专精特新“小巨人”企业的培育和发展提供了一些参考和建议。
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