中文摘要：

以光伏产业为例,从“供给端”与“需求端”比较视角分析了财政补贴适度偏向“需求端”的必要性和可行性。研究分析表明:现行“供给端”财政补贴方案对于促进光伏等战略性新兴产业的发展发挥了积极作用,但也带来了产能非理性扩张、过度依赖出口和国内市场严重滞后等一系列问题;财政补贴适度偏向“需求端”有利于快速启动国内需求市场,并且能够激发中上游“供应端”的积极性;财政补贴是破解我国光伏产业等部分战略性新兴产业目前所面临的“产能过剩”困境的有效手段。

英文摘要：

It has been disputed that we should take‘supply side’ or‘demand side’ first in emerging industry’ s fiscal subsi-dy direction. Photovoltaic industry is a microcosm of China's strategic emerging industry development, this paper, by taking the photovoltaic industry as an example, analyzes the necessity and feasibility of the fiscal subsidies which moderately favor the demand side from the comparison perspective of supply side and demand side. Research and analysis show that the current sup-ply side financial subsidy scheme plays a positive role in promoting the development of photovoltaic industry. But it has also brought about a series of problems:the capacity of non rational expansion, excessive dependence on exports and the serious lag of the domestic market. Moderate deviation of demand side subsidies is of great significance in the rapid start of domestic photovol-taic industry application market, and it will arouse the enthusiasm of upstream and midstream of photovoltaic industry supply side’ s development. It is also the effective way to solve the‘overcapacity’ of our PV and some other parts of emerging industries of strategic importance. Fiscal subsidy may a way out for the healthy development of the present photovoltaic industry.