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1、AbstractResource-basedcitiesisthecitythatuselocalmineral,forestsandnaturalresourcesexploitation,processingasleadingindustry,itwasoncetheimportantpillaroftheeconomyinourcountry,alsoanimportantpartofnationaleconomy.Resource-basedcitiesisthemainsupplybaseofrawmaterialsandnaturalresources,andmadegreat
2、contributionsforChina'seconomicconstruction.Becausetheresourcesisnon-renewable,resourcesgraduallydevelopmentwillleadtotheresourcesoftheresourcescitytobeexhausted.Nowadaystheindustryofnon-resourcesinresource-basedcitiesisweak,iftheresourceisdriedup,thealternativenon-resourceindustrydidnottodevelope
3、dtheneweconomicgrowthpointatthesametime,thenitwillbeaseriousthreattotheresourcescityandeventhedevelopmentofInnerMongoliaregion.Usefiscalpolicytopromoteresourcescityindustrytransformationandupgrading,getridoftheover-relianceonresource-basedcitiesofresources,realizesustainabledevelopmentcomprehensiv
4、e,isacommonpracticeinmanycountriesaroundtheworld,alsoistheinevitablechoiceofourcountry,andistheonlywayforthehealthydevelopmentofInnerMongolia.Basedontheanalysisofindustrytransformationandupgradingofresourcescityandtherelationshipbetweenthefiscalpolicy,onthebasisofselectingthefourdifferenttypesofIn
5、nerMongoliaregionalresourcescity:resourcesgrowingcityofOrdoscity,matureresourcetypecityofChifengcity,theresourcesrecessioncityofWuhaicity,theresourcerenewablecityofBaotoucity;Tosummarizedtheeconomicsituation,theindustrysituationandsituationoffixedassets,theenvironmentsituationsform2006to2013,thenc
6、omprehensivesituationofthecurrentsituationsoftheabovecitiesandfindexistingproblemssuchaslowvalue-added,highenergyconsumption,unreasonableindustrialstructure,thegovernment'sfiscalpolicyofindustrytransformationofresourcescityupgradenopertinence,environmentalandecologicalproblemsuchaspressure.Thenfro
7、mthecurrentfiscalpolicytoanalyzetherestrictionfactorsofindustrytransformationandupgradingofresourcescitiesinInnerMongolia,suchasfinancialcompensationmechanismisimperfect,thelackofinviewofthecontinuedindustryinthe