In the year of 2009，China’s active fiscal policy is undertaking both tasks of guaranteeing economic growth and valuing people’s livelihood. This paper reviewed the development of China’s public spending structure in the transformation from “construction finance” into “public finance” in recent years，and analyzed new changes of China’s public spending composition in the background of international financial crisis in 2009. At the end，it gave some policy suggestion for improving China’s public spending structure in the year of 2010.