继续实施西部大开发的财政制度安排

The Fiscal Institutional Arrangements to Further Development in Western Region

合理的财政制度安排既是继续实施西部大开发战略的重要组成部分,也是促进大开发的重要保障。针对中国西部地区财政政策执行中存在的问题,提出财政政策及相应的制度安排,指出在西部大开发中,对财政政策要有新思路,应进一步完善财政政策的设计和财政制度安排。

Reasonable fiscal policy is not only an important component of implementing the strategy of developing the western region, but also an important guarantee for the large--scale development. Considering the problems existing in the implementation of fiscal policy in China＇s western region,this paper points out fiscal policy should have new ideas, and improve the design of fiscal policies and financial systems further.