计算机行业近期政策点评：财政政策密集发布，建议关注财税IT、网安、信创等领域

Investment Rating - The report maintains an "Overweight" rating for the industry [1] Core Insights - The report emphasizes that technology remains a key focus of fiscal policy support, with a strong push towards innovation and the development of new productive forces [6][7] - It highlights the importance of fiscal reforms, particularly in the areas of tax and finance IT, which are expected to accelerate and create investment opportunities [4][33] - The report notes that network security is increasingly recognized as a cornerstone of national security, with significant growth potential in the market [51][50] Summary by Sections Basic Conditions - The industry comprises 337 listed companies with a total market value of 37,167.20 billion yuan and a circulating market value of 32,171.06 billion yuan [2] Policy Insights - Recent fiscal policies emphasize support for technology and innovation, with a focus on enhancing the integration of digital and real economies [6][7] - The government plans to expand the use of special bonds to support strategic emerging industries, which is expected to improve budget conditions for local governments [9][54] Investment Recommendations - The report suggests focusing on companies in the finance IT sector such as Kingdee International, Bosi Software, and Tax Friend, as well as cybersecurity firms like Sangfor and Qi An Xin [4][33] - It also recommends attention to companies involved in innovation and government IT, such as Chengmai Technology and Softcom Power [4][33] Financial Support and Expenditure - The report indicates that the overall fiscal expenditure for 2024 is set to increase, with a budget of 28.55 trillion yuan, which will support high-quality development [52] - The central government has significant room for debt issuance, which will help alleviate local government debt pressures and support economic development [53][54]