促进创新型经济的发展是我国当前经济结构调整中的重要内容。本文在分析了已有研究成果的基础上，构建新兴产业发展需要政策介入的理论框架，并通过对战略性新兴产业的宏观分析证明了现有政策是有效的，但同时发现有效性是非常有限的。在进一步的研究中，选择了生物医药产业和新能源汽车产业的上市公司作为考察对象，就其发展中财税政策的作用做了微观分析，发现政策效果因产业的异质性而呈现出异质性，从而找到了导致现有政策有效性不足的原因。据此提出，产业政策的介入要关注产业的异质性，进一步的从产业结构政策、产业技术政策、产业组织政策、产业区域政策四方面提出了促进新兴产业发展政策优化的建议。

Promoting the development of an innovative economy is an important part of China's current economic restructuring. Based on the analysis of the existing research results, the development of emerging industries need to construct a theoretical framework for policy intervention, and through the macro analysis of the strategic emerging industries that existing policies are effective, and find that the effectiveness is very limited. In further study, the bio pharmaceutical industry and new energy automotive industry listed companies as the research object, made a micro analysis on the fiscal policy role in its development, the policy effect due to the heterogeneity found industry presents heterogeneity, so as to find out the cause of the shortcomings of the current policy effectiveness. Accordingly, the industrial policy intervention should focus on the heterogeneity of the industry, further from the four aspects of industrial structure policy, industrial technology policy, industrial organization policy, regional industrial policy put forward policies to promote the development of emerging industry optimization suggestions.