Abstract: In vigorously promoting departmental budgeting, treasury centralized payment, the government centralized procurement and expenditure of the four fiscal reform before 1999, in accordance with > Non-Budget funds have their constituent elements. implementation of the reform, the reform to some extent distinguish between four types of units for non-budget funds for detailed management, reduced its constituent elements. integrated different types of institutions and their career development to take responsibility, financial system reform measures can be considered a moderate change targeted, both for development and improve management efficiency.