实施西部大开发，加快中西部地区发展，是党中央贯彻邓小平关于我国现代化建设“两个大局”战略思想，面向新世纪所作出的重大决策。这是一项空前浩大的系统工程和长期任务，其工程项目和投资来源都有鲜明的时空特征，即时间特征和地域特征。这些特征决定了必须强化对其财务、 Implementing the great development of the western region and accelerating the development of the central and western regions are the major decisions the CPC Central Committee has made in implementing the “two overall plans” of Deng Xiaoping’s thinking on “two overall plans for the overall development of our country” and facing the new century. This is an unprecedented systematic project and long-term task. Its projects and sources of investment have distinctive characteristics of time and space, namely, temporal features and geographical features. These characteristics determine the need to strengthen their financial,