要在西部开发中真正发挥出财政的职能作用,首先需要健全财政职能。实际上,就全国而言,我国财政普遍存在职能弱化的问题,西部地区由于财政困难程度较大、问题较多,且又是西部开发的实践主体,健全财政职能问题更为突出。在西部开发中如何发挥财政的职能作用?笔者认为,应牢牢把握在市场经济条件下财政职能作用的主要内涵,结合西部地区的实际和西部开发对财政职能发挥作用的要求,从发挥财政职能 To truly exert the financial function in the development of the western region, we must first improve the financial functions. In fact, as far as the whole country is concerned, there is a widespread problem of weakening the functions of our finance. In the western region, due to the greater degree of financial difficulty and more problems, the western region is also the practical subject of the development of the western region. The issue of sound financial functions is even more prominent. How to play the financial function in the development of the western region? In my opinion, we should firmly grasp the main connotation of the function of the financial function under the condition of the market economy. Combining with the actual conditions in the western region and the requirements of the western development to play a role in the financial function,