預算乃是政府在一定期間，爲達成其政治、經濟、社會等目的，根據國家施政方針， 以國家整體資源與國民負擔能力爲估計基礎，所預定之財用收支計晝，亦即經由政治程 序，所爲國家資源之分配與政府機關財務收支執行之準據。預算即是規劃的結果，亦爲政 務執行的依據、控制的基礎，是極重要的管理工具。而預算規劃是一門既深且專之學問， 不論已開發、開發中國家，均傾全力從事，要求作到最佳化；我國更在八十四年度提出 「目標預算制度」，預算編審作業以「由上而下」替代傳統「由下往上」之方式，冀望藉 此可減少龐大之赤字並疏緩財政之困難度。惟如此的預算制度與編審程序變革，是否能契 合我國的國情呢？是否能符合我國未來發展的需要呢？需有待分析與釐清。

The goal of the government is to achieve the purpose of polity, economy, and society in the regular intervals. Based upon the direction of the national policy using national resources and the capability of the people for the basis of the estimation to prearrange the plan of the incomes and consumption, namely. Perform the criterions of the allocation of the national resources and the execution of the government finance by the political processes. In the fact that budget is the outcomes of planning, the warranty of policy executed and the basis of control is a very important management tool. Budget planning is a profound knowledge. Whatever developde and middle developed countries, also endeavor to accomplish it for optimization. We have proposed the arrangement of the target-budget in the 1995, the top-down budget operations instead of the way of bottom-up method. We hope that this method can reduce huge deficiency and buffer the difficulty of finance. So, we described the budget system and the operation processes changed in the above. Whether can meet our country requirement ? And whether can fulfill our country development needs in the future ? Those problems need to be analyzed and distinguished.