一、西部大开发需要财政制度的创新 实施西部大开发,需要政府按照社会主义市场经济的发展规律,充分发挥宏观调控的作用,尽可能以经济手段支持西部大开发。在财政负担越来越重的情况下,政府只有改革创新财政制度,对国家的财政收入和财政支出作出明确的界定,使财政收入的基础更多地依靠个人而不是企业,依靠所有企业而不单单是国有企业,使财政支出集中于公共产品的提供,财政收入才能有稳定充足的保障,财政支出也才能大幅度的节减并走向规范,财政压力才能解除,才 First, the development of the western region needs the innovation of the financial system to carry out the large-scale development of the western region. The government needs to give full play to its role of macro-control in accordance with the law of development of the socialist market economy and support the development of the western region by economic means as much as possible. Under the circumstances that the fiscal burden is getting heavier and heavier, the government only has to reform and innovate the fiscal system, so as to clearly define the fiscal revenue and expenditure of the country so that the foundation of fiscal revenue relies more on individuals rather than enterprises and on all enterprises instead Only state-owned enterprises, so that financial expenditures focus on the provision of public goods, fiscal revenue can have a stable and adequate protection of financial expenditure can be substantially reduced and go to regulate the financial pressure in order to lift, only