实施西部大开发战略，加快中西部地区的发展，是我国面向新世纪的一项重大决策。这对于拉动社会需求，抑制通货紧缩，推动国民经济持续增长，促进各地区经济协调发展，最终实现共同富裕，具有极其重大的现实意义和深远的历史意义。而作为经济活动重要控制工具和手段的会计，如 To implement the strategy of developing the west region and to accelerate the development of the central and western regions is a major policy that our country faces in the new century. This is of extremely great practical significance and far-reaching historical significance for stimulating social demand, curbing deflation, promoting the sustained growth of the national economy, and promoting the coordinated development of all regions and economies, and ultimately realizing common prosperity. And as an important economic activity control tools and means of accounting, such as