文档介绍：山西财经大学硕士学位论文欠发达地区产业结构升级的财政政策姓名:杨俊萍申请学位级别:硕士专业:财政学指导教师:崔满红 2008-05-20 1 摘要地区产业结构的优劣是一个地区经济发展质量和水平的重要标志,决定了一地区未来经济发展的潜力。欠发达地区由于产业结构的落后和不合理状况, 使它在经济发展的过程中,与发达地区的差距呈现越来越大的趋势,同时也对欠发达地区的环境和生态造成严重的破坏,直接影响到欠发达地区的可持续发展。因此,促进欠发达地区的产业结构升级就显得尤为重要。作为市场经济条件下政府调节经济总量、经济结构的有力手段,财政政策倍受经济学家的重视,尤其是对于欠发达地区来说,政府的支持必不可少。在中国日益市场化的体制背景之下,如何发挥政府的能动作用,制定有效的财税政策,促进欠发达地区的发展,具有较强的理论研究与现实意义。本文首先对欠发达地区产业结构升级进行理论分析,对欠发达地区进行了界定,并论述了产业结构升级的基本理论,指出了欠发达地区产业结构升级的必要性。其次,通过详尽的数字及图表描述了欠发达地区产业结构的现状及所存在的问题。再次,通过分析典型发达国家产业结构升级的阶段及所采取的财政政策,指出典型发达国家产业结构升级的经验给我们的启示。第四,对欠发达地区产业结构升级提出三点建议:一是通过整合提升、科技改造来实现对传统产业的升级;二是发展高新技术产业;三是发展产业集群。最后,指出了财政在欠发达地区产业结构升级中的作为问题。提出了支持高新技术产业发展的财政政策、支持产业集群的财政政策、支持人力资源开发的财政政策以及优化投资环境的财政政策。【关键词】欠发达地区产业结构升级产业集群财政政策 2 Abstract Whether the industrial structure of a region is good or not is an important symbol of a regional economic development in quality and level, which decides the potential of theregion's future economic development. Because ofthe industrial backwardness and unreasonable situation, the gapbetween the undeveloped areas and the developed areas showed a growing trend In the process of economic development. At the same time, it causes serious environmental and ecological damagein undeveloped areas,whichimpactsdirectlythesustainabledevelopment of underdeveloped areas. Therefore,thepromotion ofthe industrial structure’s es important particularlyin underdeveloped areas. Fiscal policy is an effective means to adjust the economic total amount and structure in the is givenpraise by regional economist. Especially for underdeveloped areas, the government's support is the Chinese marketable system,how to arrange thegovernment’s role,make up effectivefiscal policy and stimulate the development of underdeveloped areas are worth to be studied deeply. This paper, theory dialysisabout the industrial structure’s upgrading inundeveloped areas puts forward the concept ofundeveloped areas and discusses the basic theory about the industrial struct