西部大开发是一个综合的系统工程,其中政府在资金转移、财税政策等方面的倾斜将对西部大开发起十分重要的基础和引导作用。本文从财政的角度,分析运用财政手段,促进西部大开发,应规范转移支付制度,慎重选择财政支持着力点,并建议在中央的直接监管下,允许西部地方政府适当发行西部开发长期债券。 The large-scale development of the western region is an integrated systematic project in which the inclination of the government in terms of capital transfer and fiscal and taxation policies will play a very important foundation and guiding role in the large-scale development of the western region. This article from the financial point of view, analyzes the use of financial means to promote the development of the western region should regulate the transfer payment system, choose financial support carefully point, and suggested that the central government under the direct control of the western region to allow the appropriate issuance of long-term development of western bonds.