In order to tap the potential of the development of the marine economy and further improve the contribution rate of the marine economy to economic growth，it is necessary to vigorously cultivate and support the development of the marine industry. Based on the theory of policy tools and the theory of leading industry，this paper analyzes the internal mechanism of the development of the marine leading industry promoted by fiscal policy，and believes that the characteristics of the marine leading industry should be given full play to the leading effect and the leading trend of the development of the industry，and the policy support for the marine leading industry should be strengthened. On this basis，combined with the current fiscal policy and the actual situation of the marine industry in Qingdao，this paper puts forward the optimization strategy of promoting the development of the marine leading industry by using the financial policy tools such as tax incentives，government guiding funds，marine public bonds and special transfer payments，so as to promote the high-quality development of the marine economy in Qingdao.