高能耗、低产出、环境污染严重是我国经济发展方式存在的主要问题。促进我国经济发展方式转变的财政政策改革是:改革各级政府的政绩考核制度,实行综合的政绩考核制度;财税优惠政策应逐步向产业倾斜政策转变;对自然资源进行市场定价和开征资源税。 High energy consumption, low output, serious environmental pollution is the main problem of China’s economic development mode. The fiscal policy reform that promotes the transformation of the mode of economic development in our country is to reform the performance appraisal system of all levels of government and implement a comprehensive system of performance appraisal. Preferential fiscal and taxation policies should be gradually shifted to industrial policies. Market pricing of natural resources and resource taxation should be introduced.