| Governmental fund is a kind of government non-tax revenue, and is also an important financial instrument. In some industry sectors, the influence degree on government funds even more than the tax. With the promotion of financial system reform, the operation of governmental funds has become more and more standardized, Nonetheless, problems still exist in the operation of governmental funds. Such as the legislation is not perfect and lack of supervision and so on. After defining governmental funds in a legal way, combing on the status quo and problems of governmental funds in our country, this paper put forward the path of normalization for the governmental funds. |