日本北海道是一个典型的特殊开发地区。它的开发行政特点是,在北海道开发法的保障下,建立了以北海道开发厅为主体的国家直辖开发体制,以此确保中央展开跨部门的综合开发行政;其开发财政金融保障主要靠国家的财政倾斜和北海道开发厅统管国家开发预算,北海道东北开发公库等政府金融机构负责政策性金融借贷。北海道综合开发经验对我国西部大开发的启示是,需要建立和完善西部地区的区域综合开发法规体系和政策体系;根据法律,制定国家西部开发总体规划并持续实施;国家统筹管理财政预算,防止部门之间的不协调;设立专门的区域政策金融机构;中央在跨区域和区域问题比较敏感的地区和领域采取直接管理的方式等 Hokkaido, Japan is a typical special development area. Its development and administration is characterized by the establishment of a state-administered development system based mainly on the Hokkaido Development Office under the guarantee of the Hokkaido Development Law to ensure that the central government will carry out comprehensive development and administration across sectors and that the development of its financial and financial support mainly depends on the state Financial tilt and Hokkaido Development Office to oversee the national development budget, Hokkaido Northeast Development Bank and other government financial institutions responsible for policy-oriented financial lending. The enlightenment of the comprehensive development experience of Hokkaido on the development of western China is that we need to establish and improve the comprehensive regional development law system and policy system in the western region; formulate the overall plan for the development of the western region in accordance with the law and implement it on an ongoing basis; and the state manage the fiscal budget as a whole to prevent the departments ; Set up a special regional policy financial institutions; the Central Government adopts direct management methods in areas and areas where cross-regional and regional issues are more sensitive