Based on coordination and coupling model with 28 indicators which includes four subsystems:economic contri-bution, social contribution, industry contribution and science-technology contribution, this paper constructs a reasonable framework for the evaluation of fiscal and taxation policy on strategic emerging industries. The empirical analysis of the data in Shaanxi Province finds that the economic and social contributions from strategic emerging industries grow steadily and syn-chronically in the long trend. There are still some deficiencies, namely the delayed feedback from economy to the policy imple-mentation which causes the coordination degree to be greater than the coupling degree, and there is a need to enhance the de-gree of mutual influence and mutual promotion among the internal factors. In addition, the fiscal and taxation policy’s influence on the industry system and science-technology systems’ coordination is increasing obviously, but the value is still small. In view of this, we should improve the policy in the full range through concept, policy adjustment and developmental path to pro-mote the healthy development of strategic emerging industries.%本文运用耦合与协调模型，建立经济贡献、社会贡献、行业贡献、教育及科技贡献四个子系统共28个指标，为战略性新兴产业财税政策实施效果的评价构建了一个合理的框架。通过陕西省相关数据进行实证研究后发现，战略性新兴产业对经济和社会贡献度稳步提升，二者在大态势上呈现同步增长；不足之处在于政策实施的反馈作用滞后，导致协调度大于耦合度，内部要素相互影响、相互促进的程度有待提高。此外，财税政策促使行业贡献与教育及科技贡献的系统内部配合度上升趋势明显，但数值依然较小。鉴于此，应从观念、政策调整力度以及发展路径上对财税政策进行全方位评价与改进，以期推动战略性新兴产业健康发展。
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