Government Spending Reform In China In The Wto Under The Conditions Of Study

China has chosen market competition and accepted the binding force from the relative rules when China has chosen market economy and been harmony with international economic mainstream system through joining WTO. Therefore, it has been an important question deserving study to how to transform the government's function and promote our government expenditure reform according to the requirement of standard, flexible, efficient and transparent put forward by WTO rules.Firstly, the author analyses the basic principles and the detailed stipulations of WTO, applies them into the reform of government expenditure. Secondly, the author analyses the situation of our government expenditure and finds some questions by using the ways of statistics and comparison. Thirdly, on the basis of learning form international lessons, it proposes the reform's whole thinking and detailed measures in the future.(1) To define the scope of government expenditure and optimize the structure of government expenditure;(2) To promote the reform of department budget, the way of government expenditure and direct income gathering and payment by treasure in order to construct the efficient management of government expenditure;(3) To reform the traditional way of government expenditure in line with the request of WTO;(4) To draw attention to the efficiency of government expenditure.