中文摘要：

战略性新兴产业是我国“十二五”大力扶持和发展的产业,其发展直接关乎我国经济结构特别是产业结构的调整.国家和地方近几年也都相继出台了较多的公共财政政策,以加快推动战略性新兴产业的发展.笔者拟采取理论研究和实证分析相结合的方法,除了引入公共支出变量如财政补贴外,还尝试对战略性新兴产业企业所得税税式支出这一公共支出变量进行了初步测算,并在此基础上建立面板混合多元线性回归模型,以探究出公共资本对战略性新兴产业发展的影响效应及路径,并提出相应的对策.

英文摘要：

Strategic emerging industries are strongly supported through ＂Twelve Five-Year Plan＂ by our country. And how well it develops can have an impact on the structure of our country, especially the adjustment of industrial structure. In recent years, many policies have been published by local and country to help it develop faster. It not only introduces public expenditure variables such as financial subsidies, but also makes a preliminary measurement on tax expenditure of business income taxes of the corporations of strategic emerging industries. This paper will establish a mixed regression model of panel data, in order to find out what impact public capital have on the development effect and the path of strategic emerging industries, and put forward some corresponding advice and plans.