The old industrial bases in northeast china, had promoted the economic development of China, and the construction of our country industrialization system. But in recent years, the development of the northeast old industrial base has slowed significantly, the country introduced a series of policies, combined with fiscal spending policies and taxation preferential policies, continue to increase the fiscal transfer payment, optimize the structure of fiscal expenditure, expand the scope of tax incentives, and introduce a number of targeted tax incentives, implementation and appropriation of special funds. This made a remarkable achievements in economic development: economic development GDP rise, industrial restructuring made new progress, opening levels were significantly increased, resource-based urban developed steadily, Improve people’s living standards.But in recent years, there are increasingly problem in the northeast china: Public finance expenditure structure to be optimized, the dual structure tendency is so obvious, the lack of social cultural and educational expenditure; The Shortage of general transfer payments,It’s serious affect the role in narrow the gap between basic public services; Low efficiency in the use of social security fund,The shortage of R&D funds and the circulation economy special funds; The brain drain, and the low employment rate; The low preferential tax policy effect, and the lack of some important preferential tax policy; the technical level seriously lags behind than the national average level, the low level of opening to the outside world; These phenomena seriously affect the development of the northeast china, Hindered the realization of the coordinated development of regional economy in our country, then reduced the national economic development level. In order to solve these problems, this article attempts from the previous fiscal policy which had been published, use econometric analysis, find the problem, and put forward countermeasures, implementing to the revitalization of northeast china.The thesis is divided into six chapters: firstly,The introduction. It’s mainly about the research background and significance; Objectives and content; Literature review; research methods and innovation. Then centered on the theory of regional economic growth, fiscal policy tools and the formation mechanism of fiscal policy effect. Analyze the present situation of the policy implementation and results. Review the previous fiscal policy, Through data graphical analysis to sum up the policy effect and the existing problems. Then through the establishment of IS-LM model, analyze the policy effect. According to the results of econometric analysis. mainly expounded the following fiscal policy problems: the structure of public finance expenditure; Fiscal transfer payment system; Special fund allocated and tax preferential policies. Fiscal policy recommendations. Based on the northeast old industrial base of the analysis of existing problems of fiscal policy, put forward the fiscal policy and recommendations which can revitalize the old industrial bases in Northeast China. |