The smart government is the development future of the E-government. In recent years，the construction of smart government in China is on the way actively. Owing to the development of information technology，the overall level of development of China’s smart government is improved rapidly，and its business synergies across space and time are enhanced increasingly. We could see its ubiquitous and intelligent service benefits more and more people. But it will be a long-term process to build and improve the smart government，which is facing a series of problems such as regional uneven development，insufficient business coordination，and digital divide and information security threats. In order to promote the development of smart government and meet the needs of the public，it depends on the government leading，and the integration of E-government with information technology，and the transformation of government governance mode and the government functions. With the government and the social efforts，the transparent，efficient and smart government will be achieved soon.