优化营商环境是贯彻新时代党的治疆方略的重要举措。文章基于调研及文本分析，从政策协同度、政策完善度和政策强度3个维度构建新疆财税金融惠企政策评价体系，采用灰色关联度分析法研究财税金融惠企政策对营商环境的影响。研究表明，新疆财税金融惠企政策协同度较高，政策完善度和政策强度呈波动上升态势，财税金融惠企政策能够有效推进营商环境建设，但在多样化使用政策工具以及惠企政策推行等方面还需进一步加强，同时还需深入探索在不同发展阶段或特殊环境下充分发挥政策与市场双边效应的财税金融惠企政策新模式。

The construction of business environment is an important measure to implement the governance strategy of the Communist Party of China in the new era for Xinjiang, China. This paper, based on field research and text analysis, constructs an evaluation system for fiscal, tax, and financial preferential policies for enterprises from three aspects: policy synergy, completeness, and intensity and employs the grey correlation analysis to explore the impact of fiscal, tax, and financial preferential policies for enterprises on the construction of the business environment. The results indicate that Xinjiang's fiscal, tax, and financial preferential policies for enterprises have a high degree of synergy, and the degree of policy improvement and intensity are increasing in fluctuations. These policies can effectively promote the construction of local business environments. However, further improvement is needed in the diversification of policy tools and the implementation of preferential policies for enterprises. At the same time, it is necessary to deeply explore new models of fiscal, tax, and financial preferential policies that fully leverage the bilateral effects of policies and markets at special time points and events.