中文摘要：

加快黑龙江省生态主导型产业的发展符合国家“十二五规划”关于建设资源节约型与环境友好型社会的要求，对其产业升级、经济转型和生态功能区建设具有重要的功效。通过分析黑龙江省生态旅游、绿色食品、林木加工、特色北药和清洁能源等产业的发展现状及其存在的问题，并结合现行政策及缺陷，提出增加财政投入比重、加大财政补贴力度和扩大专项资金范围等财政政策，以及在开发与投资、经营与生产、消费与销售环节的税收政策，旨在促进生态主导型产业的健康、有序发展。

英文摘要：

To accelerate the development of ecological dominant industries in Heilongjiang Province is in line with “the Twelfth Five-year Plan” in aspect of constructing resource -economical and environment -friendly society , and plays a significant role in industrial upgrading , economic transition and ecological function area construction .By analyzing the current situation and problems of the ecological tourism industry , green food industry , forestry processing industry , north medicine industry and clean energy industry in Heilongjiang Province , the paper puts forward some fiscal policies such as increasing financial input , aggrandizing fiscal subsidies and expanding special fund range combining with the current pol -icies and its defects , and presents relevant taxation policies in different links including the exploitation＆amp;investment , op-eration＆amp; manufacture , consumption ＆amp; marketing links aiming at promoting ecological dominant industries to develop healthily and orderly .