战略性新兴产业发展中的财政政策设计——基于产业生命周期的视角

The Design of Financial Policy in the Development of Emerging Strategic Industries ——From the Perspective of Industry Life Cycle

战略性新兴产业发展是动态演进的过程,财政政策是促进战略性新兴产业发展的重要政策工具,依据战略性新兴产业发展规律制定相应的财政政策已经迫在眉睫,但这方面的研究并不多见。战略性新兴产业四个生命周期阶段具有不同特征,相应业态依次表现为幼稚产业、主导产业、支柱产业和衰退产业,不同业态对经济的影响程度不同,政策需求也有所不同。为了促进战略性新兴产业发展,应根据财税政策的不同着力点以及作用方式,制定差异化的财税政策,在四个生命周期阶段依次采取财税扶持政策、财税促进政策、财税保护政策以及财税援助政策。

Development of emerging strategic industries is a process of dynamic evolution .Financial policy is an important policy instrument which contributes to the development of emerging strategic industries .Ac-cordingly it is extremely urgent that we formulate the financial policy basing on the law of emerging strate-gic industries though the related researches are not common .This paper elaborates from the perspective of industry life cycle ,aiming at the different characteristics and influencing factors in its developmental stage , designs the financial policy that contributes to developing emerging strategic industries and reckons the dif-ferent stages of industrial development ：infant industry ,leading industry ,pillar industry and declining in-dustry respectively .We should adopt supportive policy ,promotion policy ,protection policy and aid policy successively .