The development of undeveloped western areas and the life of poor population need the help of the government, which is generally accepted by the society. However, people differ on how to help them. Considering that the government's resources, especially the financial resource is limited, and the inappropriate aid methods may bring some negative consequences, thus, it' s necessary to do further research on the financial policies for helping undeveloped western areas so as to heighten the using efficiency of the limited aid funds.