We carry on the administrative reform that withdraws the government from private realm completely and construct public government that provides the public products effectively.

The established ground of public government and the burden that it shoulders come to a decision that it must own a kind of value direction,including the deepest gist of fair pneuma as well as the involved ethic spirit sequences.

： The objective of Chinese administrative reform is to establish public government; public government s chief function is to supply public goods.

According to financial constitutionalism,public finance budget embodies more accurately the legal connotation of budget in institution than the traditional names such as state budget,government budget,public budget,and finance budget.

The reform of governmental budget must adjust to the change of its function so as to achieve expected result.

A Reform Analysis of Government Budget Performance Management from the Public Economics;

Government Budget Administrative Efficiency and Fiscal Democracy——Chinese Government Budget Reform;

Research on Government Budget Supervision;

The writer,through analysis of the historical origin of the law of the constitution,elucidates that government budgeting,an economic form that appeared to have no political sensitivity,finally evolved to an overtly stretching exciting points that non-governmental forces exercised their influences on,which promoted the shunt to the law of the constitution.

Traditional government budgeting and accounting commonly adopted cash basis .