| Over the years,Zhejiang’s massive economy has continued to grow,the industrial level has continued to rise,and the manufacturing industry as a whole is at an important stage towards the middle and high end.It has the conditions and infrastructure to build a global advanced manufacturing base.From the perspective of stabilizing economic growth,the contribution rate of Zhejiang’s manufacturing growth to GDP growth in 2021 and 2022 reached 47.1%and 60%respectively,which is the "ballast stone" of stabilizing the economy.From the perspective of structural adjustment and transformation,building a global advanced manufacturing base plays an important role in promoting the self-reliance of science and technology,driving the high-quality development of modern service industry and modern agriculture.From the perspective of employment and income increase,manufacturing industry has absorbed a large number of employed people and contributed a large amount of fiscal revenue,which is an important pillar of enriching the people and strengthening the province.In 2020,with the COVID-19 raging around the world,the development of the manufacturing industry has encountered unprecedented challenges.How to further reform and innovate to support the development of the manufacturing industry in the economic downward pressure is a new problem in both theoretical research and practical fields.In order to give full play to the role of manufacturing in the post-epidemic economy,we should attach importance to the role of manufacturing in the stable economic growth and strengthen the policy supply to manufacturing.According to the newly released Evaluation Report on the High-quality Development of Manufacturing Industry in Zhejiang Province in 2021,Y County of Zhejiang Province ranks the second in the comprehensive evaluation index of the high-quality development of manufacturing industry in 26 counties in the mountain area,and the average added value per mu and the average tax per mu of above-scale industries rank the first and second respectively in 26 counties in the mountain area.This study takes the small and medium-sized enterprises in Y County as the object,obtains the basic data through questionnaires,case interviews and other ways,analyzes the current situation and problems of the development of manufacturing industry,studies the implementation and existing problems of the financial support policies to promote the development of manufacturing industry in Y County,and draws on the advantages of domestic and foreign financial support policies,with a view to finding out the financial policy support methods that are more suitable for the development of manufacturing industry in Y County.It is hoped that the changes in fiscal policy can effectively bring into play the benefits of fiscal funds to solve the problems encountered in the development of manufacturing industry under the current economic pressure caused by the epidemic.Thus,the manufacturing industry in Y County can develop with high quality,and it is also expected to provide beneficial enlightenment for the development of manufacturing industry in other regions and counties. |