Bus Issues Of Public Finance In The Vision Of Legal Research

China has entered a new era of economic and social development. The government gradually shifts to be saving and service-oriented and at the same time, the public finance system in China has gradually established. China's bus system is just on the contrary. In reality, public financial expenditure continues to grow, private use of bureaucratic car, extravagance and waste of resources,'corruption on the wheel'have occurred from time to time, which not only caused great waste of resources, but also damage the image of the government. Bureaucratic car reform has become a topic of concern at all levels of the government and the public.Since the1990s, China's central and local governments has developed a series of normative documents for the many problems that exist in the bus system and has also made some practice of the bureaucratic car reform. It has made some achievements, but because of their limitations, private use of bureaucratic car has still not been solved fundamentally, which reveals to us that our thinking pattern about bureaucratic car reform needs to be renewed.There remain plenty of problems in the China's bureaucratic car system, such as budgeting, procurement and allocation of cars, the management of the bureaucratic cars, their maintenance management and disposal of the cars, etc. This paper intends to explore only the questions concerning the allocation and management of bureaucratic cars, which is totally different from the research on the practice of the reform and proposes the theoretic solution at the legal level. Based on the analysis of the public finance problems related to the bureaucratic car's allocation and management, we put forward the legal way of resolving the problem combining the relevant experience we have drawn from abroad and our present situation at home: establish a law and regulations enacted by the State Council or its divisions to amend and improve the current relevant provisions of bureaucratic car management and allocation, adding the concrete procedure and methods to make them more maneuverable. And at the same time, we also need to improve the regulation system and system of legal liability to ensure the effective implementation of the bureaucratic car system and to reduce problems may arouse in the management of bureaucratic car.