中文摘要：

金融发展在促进产业结构优化升级中表现出一定的异质性。选取二线城市苏州与上海、北京、广州、深圳四大一线城市1990-2010年的相关年度数据，建立面板模型对金融发展与产业结构转型升级的相关关系进行实证研究。在对比分析变截距模型与变系数模型回归结果的基础上，探讨金融发展在促进区域产业结构转型升级中的异质性，总结金融发展水平对区域产业结构转型升级所发挥的作用，并对类似苏州的较发达二线城市的产业结构转型升级提出政策建议。

英文摘要：

Financial development in promoting the optimization exhibits certain heterogeneity in the up- grading of industrial structure. Based on annual data from 1990 to 2010 in Shanghai, Beijing, Guangzhou, Shenzhen and Suzhou, this paper made an empirical study of the interaction of financial development and industrial structure transformation by building up panel data models. We compare the regression results from variable coefficient model and variable intercept model, to discuss the heterogeneity of the financial developmental influence on industrial structure transformation in different cities. Summing up the effects of the improvement of financial development level on the transformation of regional industrial structure and combined with the financial development status in China, this paper proposes several policy recommenda- tions to help promote transformation and upgrading of industrial structure.