Some research about the old finance system reformation and new public finance system building in china has been done in this paper. Under the new economic situation, following the public products theory ,it analysis the common æŠffside?and æŠutside?phenomenon and brings forward the science method to define the public payout scope and to optimize the public payout construction .Public income is also discussed in this paper; author presents some advices about tax system reformation. Then, the paper researches the problem of public debt risk, under the expanding finical policies over the last three years. Finally, after studying current government budget, several suggestions about public budget reformation are offered.
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