CAJ | 학술논문

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。
전략성신흥산업발전시동태연진적과정，재정정책시촉진전략성신흥산업발전적중요정책공구，의거전략성신흥산업발전규률제정상응적재정정책이경박재미첩，단저방면적연구병불다견。전략성신흥산업사개생명주기계단구유불동특정，상응업태의차표현위유치산업、주도산업、지주산업화쇠퇴산업，불동업태대경제적영향정도불동，정책수구야유소불동。위료촉진전략성신흥산업발전，응근거재세정책적불동착력점이급작용방식，제정차이화적재세정책，재사개생명주기계단의차채취재세부지정책、재세촉진정책、재세보호정책이급재세원조정책。
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 .