中文摘要：

主体功能区发展是国家或地区一个重要的建设目标。黑龙江省主体功能区划分为重点、限制和禁止等三类开发区，但因其财政投资总量不足、财政支出结构失衡、转移支付功能弱化和生态补偿机制缺位等问题，在一定程度上影响了主体功能区的发展水平。在借鉴发达国家及有关省市区域财政政策经验的基础上，提出了加大财政投入力度、优化财政支出结构、规范转移支付制度、建立生态补偿机制和完善其他财政政策等促进黑龙江省主体功能区发展的财政政策建议，旨在为有关部门提供决策参考。

英文摘要：

To promote the development of main function region is an important target countries or regions. Main function division in Heilongjiang province is divided into key development area,limited development area and forbidden development area . Because of its fi-nancial investment insufficiency,the imbalance in the structure of fiscal expenditure,loss of transfer payment system,lack of ecological com-pensation mechanism and the preferential tax policy is less, to a certain extent, the gap of economic development among regions is in-creased. On the basis of the relevant provinces and the developed Countries, the paper puts forward to increase financial investment, to op-timize the fiscal expenditure structure, to standardize transfer payment system, to set up the ecological compensation mechanism and perfect the preferential tax policy for main function region such as finance and tax policy recommendations.