Abstract: Strategic emerging industry is a new economic growth point, and plays an important leading role in economic transformation and upgrading. The development of strategic emerging industries can not be separated from the support of fiscal and taxation policies, but the effectiveness of industrial policies depends on the scientificity and accuracy of policy making. This paper constructs a mechanism to support industrial policy tools and the function of industrial policy and industry development policy to adapt to the needs of the policy analysis framework to reveal the instruments of industrial policy and industrial policy and industry development policy to adapt to the needs of the policy evolution mechanism. The principle of emerging industry development policy support mechanism, and put forward the feedback correction policy analysis method, find the factors that restrict the role of the mechanism, to further improve the policy support mechanism in the development of emerging industries structure theory. This paper puts forward policy optimization ideas from three aspects of demand side, supply side and environment aspect, so as to provide reference policy suggestions for the healthy development of strategic emerging industries in china.