中文摘要：

企业的创新融资是企业进行产品创新的必要条件和提升市场竞争力的关键所在。企业创新融资结构是从内部研究企业创新融资问题的关键。文章聚焦于企业融资结构理论的作用机理,结合企业创新融资活动的特有属性,总结企业融资结构理论在我国企业创新融资研究中的运用、演化与发展,通过比较与归纳分析,在创新融资的制度设计方面提出了切合我国现状的建议。

英文摘要：

Enterprise RD financing is not only necessary for product innovation, but also crucial for promoting market competitiveness. RD financing structure is the key to study RD financing within an enterprise. This paper focuses on the functional mechanism of enterprise RD financing structure theory, summarizes the application, evolution and development of the theory in domestic enterprise RD financing research by analyzing the features of enterprise RD financing, and puts forward practical suggestions concerning the institution design of RD financing in China.