The orientation of the government budget reform

The government budget system is the basic means for government to distributes the social resources.The current govemment budget decision-making and control functions have not been fully displyed.The article analyzes the factors affecting the budget by the method of questionnaire survey and empirical analysis from the aspects of system and environment:the legalization and standardization of the budget system,the transparency of the budget information,a fair and rational budget program and performance evaluation.The studies provide a valuable reference for the current deep-seated budget reform.