The so-called government investment model generally refers to the tools and means for the government to make full use of its own resources to achieve the goal of public finance construction. It should include at least four meanings: it is a tool used by government departments to realize the investment and construction of fixed assets in the whole society, a means for government departments to optimize the allocation of public resources, a bridge that the government must pass to achieve the set goals of public finance, and a countermeasure for the government to intervene in the macro economy, especially the investment demand. In short, the government investment model is a variety of ways, means, tools and ways to achieve investment goals by using government investment resources.

A variety of government investment methods are often achieved through a variety of investment tools. In the field of public investment, government investment tools mainly include four aspects, namely, financial investment (including financial allocation and capital injection) and financial subsidies (such as financial subsidies, fund subsidies, research and development commission fees, etc.). ), policy finance (such as low-interest loans, interest subsidies and loan guarantees, etc. ) and preferential tax policies (such as special depreciation, tax relief for imported equipment, income tax relief, pre-tax deduction for research and development expenses, etc.). ).