According to great change of macro policy since implementation of western development, this paper discusses the role of financial policy in western development based on review of the significance of financial policy and makes related suggestions.

• 针对实行“西部大开发”战略目标以来宏观经济政策变化比较大的情况,本文主要通过评介西部开发的财政政策的重要意义,在此基础上从财政投入效用分析的视角对财政政策在西部大开发中发挥的作用作一客观评析,并由此提出相应的对策建议。