Abstract: Based on coordination and coupling model with 28 indicators which includes four subsystems: economic contribution, social contribution, industry contribution and science-technology contribution, this paper constructs a reasonable framework for evaluation of fiscal and taxation policy on strategic emerging industries. With an analysis of the data about Shaanxi Province, it is concluded that the contribution in term of economy and society from strategic emerging industries grows steadily; the two shows a simultaneous increase in the long trend. There are still some deficiencies, namely the delayed feedback from economy to the policy implementation which causes coordination degree greater than coupling degree, and the internal factors effect still need to improve. In addition, the fiscal and taxation policy’s influence on the industry system and science-technology systems’ coordination is increasing obviously, but the value is still small. In this view, we should evaluate and improve the policy in the full range through concept, policy adjustment and developmental path to promote the healthy development of strategic emerging industries.

摘要： 本文运用耦合与协调模型，建立经济贡献、社会贡献、行业贡献、教育及科技贡献四个子系统共28个指标，为战略性新兴产业财税政策实施效果的评价构建了一个合理的框架。通过陕西省相关数据进行实证研究后发现，战略性新兴产业对经济和社会贡献度稳步提升，二者在大态势上呈现同步增长；不足之处在于政策实施的反馈滞后，导致协调度大于耦合度，内部要素相互影响、相互促进的程度有待提高。此外，财税政策促使行业贡献与教育及科技贡献的系统内部配合度上升趋势明显，但数值依然较小。鉴于此，应从观念、政策调整力度以及发展路径上对财税政策进行全方位评价与改进，以期推动战略性新兴产业健康发展。