随着我国加入WTO和市场化进程的不断加快，以建立公共财政体制为基本方向，以预算改革为主要内容的财政改革已经深入开展。如何以财政改革为杠杆，通过建立公共财政体制来引导构建公共行政体制，促进县级政府职能转变和机制创新，我们进行了一些探索和思考。基本问题从公共财政 With China’s accession to the WTO and the accelerating marketization process, the establishment of a public financial system as the basic direction and the budget reform as the main content of the financial reform have been carried out in depth. How to take fiscal reform as a lever, establish a public financial system to guide the construction of public administration system, and promote the county-level government function transformation and mechanism innovation, we conducted some exploration and thinking. The basic problem is from public finance