武器装备研发成本补偿引入保险机制

随着我国军民融合武器装备研发生产体系的深度发展和社会主义市场经济体制的不断完善,武器装备研发中投入的研发成本面临很高的投资风险,成为困扰企业参与武器装备研发的重要因素。面对庞大的研发费用支出以及研发成本补偿措施不完善,企业要独自面对研发活动中的风险,这在一定程度上降低了企业参与装备研发的积极性。本文认为,通过保险机制的引入,鼓励企业为武器装备研发活动投保科技保险,同时,军方在对研发活动进行分析评判后,对企业的保费按比例进行分摊,能够在拓宽补偿途径的同时,利用保险分担企业研发过程中的风险,激发企业参与武器装备研发的热情,更好地为军队武器装备发展建设做出贡献。

Insurance mechanism in weapons research and development compensation

With advances in research and production systems for integrated military-civilian weapons and equipment as well as continual improvements in the market economic system, the cost of the research and development of weapons and equipment is a high risk investment that hinders the participation of enterprises. This is because of the high expense of research and development as well as imperfect compensation measures for it. An insurance mechanism is introduced here to encourage enterprises to engage in weapons and equipment research. According to this mechanism, the military apportions the insurance premium for an enterprise for a given project according to its investment after analyzing and evaluating the relevant research and development activities. While broadening the channel of compensation, the military uses insurance in this mechanism to share the risks involved in the research and development process with the enterprises to stimulate their participation.