财政政策与产业结构调整

【作者】 邹颖；

【导师】 马国强；

【作者基本信息】 东北财经大学 ， 财政学， 2002， 硕士

【摘要】 当前我国经济增长正面临质的变化，对经济结构进行战略性调整势在必行。结构调整的核心内容是产业结构升级，为此应充分发挥政府对产业结构升级的推动作用。而财政政策作为政府调控经济的主要手段，其作用的方式和力度将直接影响到产业结构的优化和升级。本文从财政政策与产业结构调整的关系入手，论述了促进产业结构调整的税收政策和财政投融资政策。本文共分为五章：第一章是基础理论部分，明确了产业结构的含义和机制，分析了影响产业结构的因素和三次产业演变的趋势。第二章主要论述了产业结构调整中政府与市场的选择问题，这是一个国内外理论界争论的焦点问题。本章在分析市场推动型、政府主导型和政府、市场共同推动型三种理论模式的基础上，结合美、日等几个有代表性国家的产业结构调整实践，提出针对我国目前经济体制转型和产业结构调整的现状，我国应实行由政府和市场共同推动型产业结构调整模式。第三章是本文承上启下的关键一章，重点论述了政府宏观调控的主要手段——财政政策在产业结构调整中的效应。通过对税收微观经济效应和财政支出结构效应的分析，将财政政策调节产业结构的主要手段定位于税收政策和财政支出政策（尤其是其中的财政投融资政策）。第四章在明确了税收效率、税收中性与税收调控三者关系的基础上，提出了选择主导税种、完善税制和税收优惠政策的措施。第五章首先界定了市场经济条件下财政投资的范围和方向，并以此为基点，提出了财政投资项目融资方式的选择，最后针对不同产业提出了促进产业结构优化的具体投融资政策。更多还原

【Abstract】 At present, economic growth of China is facing fundamental changes and strategic adjustment to economic structure is imperative. The core of structural adjustment is the upgrading of industrial structure. In order to achieve this goal, government’s role in promoting industrial structure should be given full play. As one of the major means of government’s regulating the economy, fiscal policy will directly influent the optimization and upgrading of industrial structure in terms of mode and degree. This thesis expounds the taxation policy and fiscal investing and funding policy that promote the adjustment to industrial structure in the perspective of the relationship between fiscal policy and industrial structure adjustment.This thesis is composed of five chapters:Chapter One: this chapter is mainly about the basic theories, defining the implication and mechanism of industrial structure and analyzing the factors that influent industrial structure and the trend of three industrial changes.Chapter Two: it mainly deals with in industrial structure adjustment process the choice between government and market which is the focus fiercely debated in theoretical field home and abroad. After analyzing three theoretical models as market promoting, government dominating and government & market promoting, the thesis proposes that China adopts the government & market promoting model in industrial structure adjustment process according to the present situation of Chinese economic system transformation and industrial structure adjustment with reference to the industrial structure adjustment practice in representative countries such as the United States and Japan.Chapter Three: it is an important link that connects the preceding and following parts, making a systematic exposition of effects of fiscal policy--the major means in government overall economic regulation--in industrial structure adjustment practice. Through the analysis on taxation microeconomic effects and fiscal expenditure structure effects, the main means of fiscal policy in adjusting industrial structure is positioned on taxation policy and fiscal expenditure policy ( esp. the fiscal investing<WP=4>and funding policy among it).Chapter Four: on the basis of clarifying the relationship among taxation efficiency, taxation neutrality and taxation regulation, methods are given on selecting dominant taxation types, perfecting taxation system and taxation preferential policy.Chapter Five: after defining the scope and direction of fiscal investment, this chapter puts forward how to select the funding mode of fiscal investment projects and gives concrete investing and funding policy suggestions on promoting industrial structure optimization to different types of industries.更多还原