实施西部大开发战略，加快中西北地区的发展，是我国面向新世纪的一项重大决策。如何发挥其职能作用为西部大开发服务，以推进西部大开发的进程，是摆在每个投身于西部大开发的财会工作者面前的一项艰巨而又紧迫的任务。 一、西部大开发，会计应充分发挥其“反映和监督、预测和 Implementing the strategy of developing the west region and accelerating the development of the northwestern region is a major policy that our country faces in the new century. How to Give Full Play to Its Functions and Functions Serve the development of the western region in order to promote the process of developing the western region in an arduous and urgent task before every accountant and financial worker devoted to the large-scale development of the western region. First, the western development, accounting should give full play to its "reflection and supervision, forecast and