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中文摘要：
本文基于新政治经济学视角，对产业升级和转型的障碍提出了一个新的机制。在以下情形下，产业升级会降低政府和利益集团的税收及中间品价格，则他们会阻止产业升级：（1）产业升级导致资本份额的上升幅度较大或技术进步较小；（2）初始产业状态中资本份额足够大；（3）资本价格较高，或者利益集团经营的中间品生产率较低；（4）政府从征税中留存的税收比例（或腐败租金）较大．本文的理论柏．预示着中国武财政分叔会阳碍产业升级．
英文摘要：
This article establishes a model to analyze the barriers to industry transforma- tion. We find when （i）the increase in the share of capital is large enough, or the increase in technological improvement is small enough~ （ii）initial share of capital is large enoughl （iii） the capital price is high enough, or the productivity of intermediate good is relatively low~ （iv）the fraction of tax revenue distributed to the interest groups is large enough, the rent of interest group will decrease due to industry upgrade. Meanwhile, the model means that fiscal decentralization may incentivize the interest group to block industry upgrade.
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