| Since Chinese government took the reform and opening-up policy, the frame of socialism market economy system has been settled primarily. All sorts of economy system reform including financial system reform are advancing deeply. In 1994, the authority basically fixed a financial system of divided taxation. Through propelling taxation reform and taxation system construction, the supervision in taxation channel of the financial income has been strengthened which has been increasingly covered all economic entities which have duty to pay taxes. The authority has strengthened the supervision in non-taxation income by liquidating off-budget capital and by form of "special account, special deposit " since the middle of 1990's. In general, although there are some unsatisfied areas, there is an obvious trend of strengthening income supervision. Income system and management system fit basically to the macro requirement of market economy. Government collects financial income, however, how to expend it properly? Although supervision and management in financial expenditure make some progress, there still exist some problems and contradiction influenced by sorts of complicated factors. Compared with the supervision and management in income, the supervision and management in expenditure lag behind. Firstly, the line between the financial supply and capital distribution is vague. Which now can be handed over to the market? Which can be handed over to the market in the future? Which public finance now don't undertake but hereafter should undertake? Those are confused in the theory, vague in the practice. That is the root for increasing financial pressure, improper expenditure and inefficient expenditure. Secondly, the process of the expenditure of financial capital lacks transparence and publicity supervision, which results in waste of capital and corruption. The previous experience informs us that more income doesn't make any difference if leaks exist in the expenditure management. Strengthen the management of the expenditure of the financial capital is significant of the distribution of financial capital and structure perfecting. Being a key content of the financial expenditure management reform, set up government procurement system is of great importance. International experience shows us uniform government procurement is significant of the financial expenditure management. Besides, it will arouse a positive influence upon the proper distribution of the financial capital. Therefore, government procurement is an effective way of expenditure control, the best choice in regulating the financial expenditure management in market economy. The amount of government procurement is huge. Statistics suggest that government, as the biggest consumer, its procurement weighs 10% to 15% of the country's GDP. It is estimated theoretically thatthe Chinese government procurement is around 0.2 billion RMB per day. That is to say the yearly amount is around 800 billion RMB. Therefore, set up government procurement system has an important influence on domestic economy. It is also a key part of the international commercial policy. International economic organization such as APEC and WTO regard the sign of <> as the necessary or non-necessary condition for the entry. Entered the APEC, Chinese government promised to open domestic government procurement market by the end of 2020, the deadline may be advanced as the speed-up of the economy globalization. Can we protect domestic industry effectively and enlarge the foreign trade share through government procurement system depend on whether the government procurement system is scientific or agree with the international procurement rules.The core of (lie public financial system is set up an effective expenditure system of government financial resources of which government procurement system is the key part. In the public financial system of the market mechanism, the basic flow of the government financial resources is locked on "malfunction market" areas which prov...
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