Abstract:In this paper, the content analysis method is used to research the policy of scientific and technological achievements transformation of Guangdong province from 1986 to 2019, the author builds A three-dimensional analysis framework of "macro-middle-micro" :On the macro level, according to the theory of policy classification, the current policies are divided into three categories, namely, environmental surface type, supply surface type and demand surface type, and 12 subcategories ;On the meso level, using Excel and UCINET software to carry out common word analysis and social network analysis on the policy, it is found that the focus of the current policy content lies in the fiscal, taxation and financial policy tools;At the micro level, the perspective of the transformation of scientific and technological achievements is introduced, and the transformation of achievements is divided into three stages: the formation stage, the commercialization stage and the industrialization stage. In addition, key fiscal, taxation and financial policy instruments (namely, policy contents of achievement reward, fund support, ownership of interests, tax preference and financing support) are analyzed in stages.The analysis shows that the current policies of transformation of scientific and technological achievements in Guangdong province have some problems in fiscal, tax and financial aspects, such as unreasonable proportion of investment in transformation of scientific and technological achievements, lagging and insufficient practical implementation of incentive policies, insufficient systematic generalization of preferential tax policies, and urgent need to improve the relevant systems and mechanisms of financing of scientific and technological achievements.Therefore, it is necessary to further optimize the proportion of capital input, improve and implement the incentive measures for achievement transformation, optimize the way of tax incentives and improve the relevant systems and mechanisms for financing scientific and technological achievements.