内容摘要：
本文认为，法国政府在运用出口激励政策工具方面呈现出多样性和协调性的特点，其成熟运用财政手段、金融手段和社会服务体系来促进本国对外贸易发展的成功经验，对我国有一定的借鉴意义。具体来说，在政策工具的选择上，我国应从政策的单一性向多样化转变；在政府服务理念上，应从被动转为主动；在贸易政策选择上，应从国外转向国内。
关键词：出口激励政策 ?出口退税 ?法国
abstract：this article illustrates that the french government has used diverse policy instruments as export incentive policies, which include fiscal policies, financial institutions and comprehensive service system.all of these policy instruments have been fairly coordinated with each other. and for the chinese government,assorted policy tools should be adopted, service conceptshould be accepted and foreign trade policy should beadjusted.