近 3年中央财政总计发行 3 60 0亿元建设国债 ,其中绝大部分用于西部地区 ,2 0 0 0年中央财政一般性转移支付为 10 5亿元 ,一半以上用于西部地区 ,西部大开发的战略对缩小东西部地区发展差距 ,实现整个国民经济可持续发展意义重大 ,因此研究西部大开发中财政支出领域的结构十分 In the past three years, the central government issued a total of 306 billion yuan in treasury bonds, the vast majority of which was used in the western region. In 2005, the general transfer payment of the central finance was 1.05 billion yuan, more than half of which was spent in the western region and the western part of the country The strategy of development is of great significance to narrowing the development gap between the eastern and western regions and realizing the sustainable development of the entire national economy. Therefore, the study on the structure of the fiscal expenditure in the development of the western region is quite significant