As a social manager, the government is responsible for maintaining normal social order, safeguarding national security, organizing and managing social activities, and exercising government administrative functions. On this basis, the government participates in the profit distribution of enterprises free of charge, and enterprises must pay various taxes to the central and local governments in accordance with the provisions of the tax law.
The overall goal and task of government financial management is to strive to increase revenue and reduce expenditure, rationally arrange expenditure structure, standardize management procedures, control expenditure structure, improve the efficiency of fund use and reduce government costs.