Study on Public Financial Function and the Development of Higher Education in Yunnan;

It is obvious that the value direction of contemporary public administration function transform aims at societal harmony through probing into the characteristics of modernity and post-modernity of western public administration.

This paper proceeds from Qinghai s reality,explicates about the specific policies and methods of how to make overall plans and configure the financial resource,exert financial functions and advance the economy and society to soundly and rapidly de-velop.

By dealing with the problem of capital deficiency concerning agriculture, rural areas and peasants, the paper proposes a new approach for strengthening the financial function of the government in the development of western China, that is, issuing local government bonds.

Therefore the financial function should be transformed as soon as possible,including defining objectively limits of expenses,increasing the supply of efficient public products,improving social system of income and distribution and social ensuring system,strengthening adjustment about income and distribution,making marke.

Thereafter,according to the theory of mutual relationship between the financial functions and institutions,suggestions of the county financial innovation are put forward on the basis of the reposition of the recent county finan.

It concludes that it is necessary to upgrade budget accounting personnel to accommodate the demands of the institutional reform on financial functions through proper training.