How China's Government Further Performs the Function of Public Finance at Present

Since the reform and opening up,great achievements have been made in construction of China's public finance.But there are still some problems.For example,the reform on public financial system has not been fully implemented,the reform on tax system does not keep up with the needs,and the management of revenue and expenditure and budget is far from standardized.In this paper,the emphasis is put on the discussion of reform on financial system and further development of the function of public finance.