China is in the transition period of per capita GDP from US $100 to US $3000  In the process of accelerating industrialization, people's demand for material culture is increasing
In 2004, the central government's fiscal revenue accounted for 54.9% of the total fiscal revenue, and the local government's fiscal revenue accounted for 45.1% of the total fiscal revenue. The central financial expenditure accounts for 27.8% of the total financial expenditure, and the local government financial expenditure accounts for 72.2% of the total expenditure.
 However, at present, the government is insufficient to provide public goods and public services, which is not suitable for the growing social public demand of the people