Based on stable and pretty high development in economy，China has witnessed sound overall operation of fiscal revenue and expenditure in 2008. The operation of fiscal revenue and expenditure has taken on the following features：the fiscal revenue rose and then declined：the major items of taxation saw a pretty stable growth：the significant expenditure saw a rapid growth：the fiscal revenue growth was in substantial agreement with the economic development trend. As to the fiscal and economic operation prospect in 2009，it points out many uncertainties involved in China’s fiscal and economic development. Particularly in the background of economic globalization，the complicity and variance of the international economic situation，international finance turbulence and international economy slowdown will impose considerable impacts to China’s economy. It is predicted that China’s GDP will remain a pretty high growth rate，the price inflation will fall back and the fiscal revenue growth will slow down. It is mentioned to deal well with the relationship of keeping stable and pretty high development in economy and control of inflation in 2009，the relationship between the current benefits and the long-term benefits：the relationship between the gross and the structure：the relationship between the domestic demand and the international demand.