Finance is the basis of national administration and an important pillar; scientific fiscal and taxation systems can optimize the allocation of resources, maintain market unity, promote social fairness, and achieve long-term stability of system security state. In this paper, through studying related official documents of government financial reform, I put forward my own views on the location of fiscal functions; studying the advanced budget management system of China and foreign countries can

more »

... vide direction and reference suggestions for the reform of local government financial departments. This article provides a good advice and a theoretical basis to the modern financial reform which is about to begin.