The Research In Perfecting The Public Financial Institution Of China

Central government and local garnment exist in every country in the world, according to this, government of different levels perform different functions of economy corresponded to them, that is to say provide commonality product. The basic content of public financial institution is composed of the questions such as how to compartmentalize the functions of economy i.e. the relation of finance and how to compartmentalize the income and expend among governments of different levels. Classification public financial institution is the best institution suitable to market economy of socialism in china.From 1970's,the traditional public financial institution has been reformed some times and has got some achievements. Expecially after the system of tax distribution of 1994 coming into operation, the reform of public financial institutions strided forward to the correct direction with a deep step, further more, in principle the reform has adapted to the require of development of market economy. Meanwhile, we should see that there are some abuse in the present public financial institution to be perfected. Compartmentation of expend, income of revenue and popedom of revenue are not clearly, system of transfer payment and public financial institution under province are to be mended and perfected. So this text put forward several advices to some aspects as compartmentalizing expend,income of revenue, popedom of revenue, perfecting the system of transfer payment, perfecting public financial institution under provice, reforming organization etc to perfect the present public financial institution through analyzing the actuality and problem of the public financial institution and using profitable experience of other countries, have certain realistic directive significance.