This study focuses on the interactive relationship between the optimization of fiscal expenditure structure and the development of strategic emerging industries. Through theoretical analysis and empirical testing

it reveals the driving mechanism of fiscal fund allocation direction

scale

and efficiency on the cultivation of strategic emerging industries

as well as the feedback path of industrial development nurturing fiscal expenditure structure adjustment. The study constructs a multi-dimensional indicator system and combines panel data analysis to analyze the dynamic correlation between the two. It is found that precise optimization of fiscal expenditure structure can effectively stimulate industrial innovation vitality and improve resource allocation efficiency

while the high-quality development of strategic emerging industries provides economic support for fiscal revenue growth and expenditure structure upgrading. The research conclusion provides decision-making reference for the government to optimize fiscal policies and promote industrial upgrading.