【摘要】 中小企业专精特新发展是建设科技强国的重要举措，科技金融政策对其有重要推动作用。本文基于2009—2022年中国上市中小企业数据研究发现，科技和金融结合试点政策显著促进了中小企业专精特新发展；从政府资金的作用来看，税收优惠在科技金融促进中小企业专精特新发展过程中发挥了显著的引导作用，财政补贴的引导作用并不显著。科技和金融结合试点政策在东部城市更能发挥对中小企业专精特新发展的促进作用；相对于成熟期企业，科技和金融结合试点政策对成长期中小企业专精特新发展的促进作用更明显。更多还原

【Abstract】 As an important measure to build a powerful country in science and technology, specialized, refinement, differential, and innovation(SRDI) development of small and medium-sized enterprises(SMEs) is promoted by the financial policy of science and technology. Based on the data of listed SMEs in China from 2009 to 2022, this paper finds that the pilot policy of combining technology and finance has significantly promoted SRDI development of SMEs. From the perspective of the role of government funds, tax incentives played a significant guiding role in the process of promoting the SRDI development of SMEs in the technology finance, while fiscal subsidies’ guiding role is not prominent. Further, the pilot policy of combining science and technology with finance can play a more promoting role in the development of SMEs in the eastern cities; Compared with mature enterprises, the pilot policy of combining technology and finance has a more obvious role in promoting SRDI development of SMEs in the growth period.更多还原