Abstract: Abstract: E-government applications can help the government to serve the public and businesses better in a virtual environment, which reflects the responsiveness to customer needs in the information age. From the aspect of what kind of public service, who provides them as well as how to provide them， an analytical framework is given based on the e-government in terms of the transformation of government functions, the match between work and financial authority, and performance management.

Key words: e-government, public service, financial system, framework