Abstract: The United States is the most developed country in the present-day world in terms of technology. The nation ranks first in the world for total R&D investment. The US Administration has promulgated “Bayh-Dole Act” and “Stevenson-Wydler Technology Innovation Act” which effectively put the scientific and technological achievement into transformation and application. One of the characteristics is that enterprises dominated the sources of scientific and technological development fund. The United States has also adopted a series of measures, such as strengthening guidance through policies, formulating the preferential taxation policies, expanding fund-raising channels, introducing technological talents and making flexible supervision of scientific and technological innovation. Those measures encouraged enterprises into innovation, promoted exchange and cooperation among producers, universities and research institutes, guided transition of knowledge and technology to enterprises and effectively inspired enterprises for innovation. With reference to the US experience and practice and based on China’s actual conditions, this paper comes up with the policy suggestions on invigoration of the Chinese enterprises for innovation, such as providing the preferential conditions for R&D innovations to expand the scope of taxation incentives, improving the conversion rate of scientific and technological achievements on the basis of the market-oriented operational pattern, enhancing STEM educational strategic position to attract international STEM talents, raising basic wages and treatment of technological researchers to maintain the stability of the R&D staff, and increasing involvement of the regulatory sandbox in entities to appropriately simplify the related policies and regulations.

摘要： 美国是当今世界科技最发达的国家，其科技投入总量稳居世界第一。美国政府曾先后出台《拜杜法案》和《史蒂文森-怀特勒创新法案》，有效推动了科技成果的转化应用，其科技发展资金来源呈企业主导特征。美国还通过加强政策引导、实施税收优惠、拓宽投融资渠道、科技人才培育引进、科技创新柔性监管等措施，鼓励企业技术创新，促进产学研交流合作，引导知识和技术向企业转移，有效激发了企业的创新活力。参考美国的经验做法并结合我国实际情况，提出了激发我国企业创新活力的政策建议：创新研发优惠方式，扩大税收激励范围；以市场化运作模式，提高科技成果转化效率；强化STEM教育战略地位，吸引国际STEM人才；提升科研人员基本工资待遇，增强研发队伍稳定性；拓宽监管沙盒参与主体，适当精简政策法规。

关键词: 美国, 创新活力, 科技政策, 成果转化, 财税金融, 企业主导