财政政策与产业结构之间的关系可视为产业结构合理化是财政政策诸目标中的核心目标;财政政策对产业结构调整而言,是必要而非唯一手段.那么,财政政策在结构调整诸手段中究竟扮演什么角色?作用力度如何?这正是本文所要论述的. 一、从理论上看,财政政策在产业结构调整中具有正、负并存效应财政政策是指导财政工作和建立财政制度,为达到一定的预期目标而规定的准则和措施.这一“准则和措施”既是财政职能作用 The relationship between fiscal policy and industrial structure can be regarded as the rationalization of industrial structure is the core objective of the fiscal policy goals; fiscal policy is necessary but not the only means for the adjustment of industrial structure, then the fiscal policy in the structural adjustment of various means In what role does it play? This is exactly what this paper will discuss: First, in theory, fiscal policy has a positive and negative co-existence effect in industrial restructuring. Fiscal policy is to guide financial work and establish a fiscal system for Meet certain expectations of the provisions of the guidelines and measures. The “norms and measures” both the financial functions of the role