中文摘要：

产业政策是各级政府推动产业发展与产业结构转型升级的主要抓手。理论演绎表明,财政手段能够通过资源补充机制和资源重置机制改变产业间和产业内资源配置,进而有效推动重点产业增长;政府信息完备性和产业竞争充分性对财政手段的资源配置效应具有显著的调节作用。实证结果证明了：财政手段产生了显著的资源补充效应与资源重置效应;政府信息完备性对财政手段的资源配置效应具有显著的强化作用;财政手段在信息完备程度较高的重点支柱产业和重点传统产业中具有显著的资源配置效应,在信息完备程度低的重点新兴产业中没有正向效应;产业竞争充分性对财政手段的资源配置效应具有显著的促进作用,产业竞争程度越高,财政手段的资源配置效应越显著。

英文摘要：

Industrial policy is the main instrument for governments to push industrial growth as well as structural change. This paper analyzes how industrial policy achieves governments＇ industrial development goal through fiscal tools both theoretically and empirically. Fiscal tools can enhance industrial growth by change resource allocation within and across industries through resource - supply and resource - reallocation mechanism. Information complete degree and industry competition degree have a significant adjusting effect on fiscal tools＇ resource allocating results. Empirical tests reveal that fiscal tools have created significant resource - supply and resource - reallocation effects. Information completeness has intensified fiscal tools＇ resource allocating effect, creating distinguishable larger resource - allocating effects within priority pillar and traditional industries, but has no detectable positive effects within priority new industries. Competition sufficiency has improved fiscal tools＇ effects, leading to greater effects within more competitive industries.