实施财政优惠政策开发落后地区是世界各发达国家加快区域经济发展的重要手段之一。它们在资本补贴和就业补贴 ,国有企业投资以及税收政策及基础设施建设等方面表现出诸多特征。明确区域发展目标 ,加大财政投资 ,并使其在资本投资、就业补助、税收优惠、制度建设等方面作出切实可行的措施 ,是确保区域经济快速发展的关键所在 Implementing Fiscal Preferential Policies Developing underdeveloped regions is one of the important means by which all developed countries in the world have to speed up their regional economic development. They show many characteristics in terms of capital subsidies and employment subsidies, investments in state-owned enterprises, tax policies and infrastructure construction. Clearly defining the goal of regional development, increasing financial investment, and making feasible measures for capital investment, employment subsidies, tax incentives and system construction are the key points for ensuring the rapid development of the regional economy