【摘要】Developed countries of market oriented economy has a common characteristics——obvious finance grades and precise pqyment range in financial expenditure respect. Although each the nations difforonce in politics, economy,culture,history other respects, laws and regulations of financial expenditure are strict on every step. It is benefit to us to study the range and structure of our financial expenditure,awareg of experience and characteristic of financial expenditure about the USA,England,and other developed countries of market oriented economy.