众所周知，发达国家和不少发展中国家或地区为了促进和强化企业的技术开发，都非常注意对企业技术开发资金的投入。在资金投入的形式上，通常有直接和间接两种形式。直接形式，是指国家预算资金通过项目补贴、信贷、风险支持、贷款担保等方式向企业转移；间接形式，则是表现在各种优 As we all know, in order to promote and strengthen the technological development of enterprises, developed countries and many developing countries or regions have paid great attention to the investment in enterprise technology development funds. In the form of capital investment, there are usually direct and indirect forms. The direct form means that the state budget funds are transferred to enterprises through project subsidies, credit, risk support, loan guarantees, etc.; indirect forms are manifested in various advantages.