本文之目的在探討我國立法院預算審議制度實務運作現況以及改革方向。以立法院審議九十二年度中央政府總預算案程序為經，相關審議法律規範為緯，分析探討預算審議制度、過程及結果。首先經由預算審議制度之理論及相關文獻進行探討，接著分析我國預算審議制度及實際運作情形，並以主要民主國家美國、日本及英國預算審議制度作探討與比較，最後依據對學者與專家深度訪談意見之彙總分析，提出檢討及強化立法院預算審議制度之建議。結果發現現行立法院預算審議制度之缺失：□委員會未建立資深專業制；□黨團協商存有組成門檻過低，無法反映各政黨在院會的代表性、延擱總預算案審議之時程、黨團協商紀錄只有結論而無過程致立法原意難以查考、黨團協商代表未貫徹利益迴避原則、黨團協商結論凌駕委員會之決定，致損害委員會之預算專業審查功能；□立法委員質詢偏離預算審查議題；□審查預算案未掌握審查重點及審查方式；□全院各委員會聯席會議審議預算功能不彰；□預算委員會委員游走各委員會參與預算審查之表決，影響專業預算審查；□預算審查之專業幕僚單位，有待強化；□預算書編製不夠詳實，預算資訊不夠公開與透明化，影響預算審議效率；□未能如期完成總預算案審議，影響預算執行進度。爰針對缺失提供下列建議：強化委員會專業預算審查機制，以強化其專業性及權威性；立法院預算審議要掌握預算重點；取消全院各委員會聯席會，以增加委員會審查時間；黨團協商機制之改進；強化專業的預算審查幕僚機構；預算編製內容應清晰詳實，預算資訊要公開透明；公開真實政府債務資訊，積極面對並處理。 / This paper is to study the current budget approval system and its possible reform in the Legislative Yuan, ROC. The budget approval system, process and outcomes were analyzed based on the 2003 Government Budgetary and related regulations.The assessments and enhancement suggestions to the budget approval system in the Legislative Yuan of ROC were based on the in depth study of public budgeting theories and literatures on the ROC’s current budget approval system and practice , on the comparative analysis of the budget approval systems of USA , Japan and the United Kingdom and interview with the scholars and budget professions. Some shortcomings of the budget approval system in the Legislative Yuan of ROC were found out. First , the committees don’t build up the seniority professional system. Secondly , the negotiation among different parties has some defects : the low threshold of the negotiation results in unequal representatives of different parties ; the slow process of the negotiation delays the budget approval timetable ; it’s hard to trace the purposes of legislation since it only includes conclusions with no records of discussion process ; the negotiation representatives do not avoid the interests conflicts ; and the conclusion of the negotiation can exceed the decisions made by the committees , damaging the professional function of the committee’s budget approval. Thirdly , the interpellations of the legislators are not related to the issues of the budget approval. Fourthly , the legislators do not dominate the main points and the methods of the budget approval. Fifthly , the function of the Joint Session of All Committees doesn’t perform well. Sixthly , the legislators of the Budget and Final Accounts Committee engage in the budget approval votes of other committees , and it will influence the professional image of the legislators. Seventhly , the professional staff department of the budget approval need to be expanded and enhanced. Eighthly , the budget approval process can be more effective if the budget books are more detailed and the related information is more public. Finally , the delay of the budget approval timetable will impact the execution gradation of the budget. Possible suggestions to overcome the shortcomings are presented as follows : The professional mechanism and the authority of the committees’ budget approval need to be strengthened. The Legislative Yuan should be able to catch up the key points of the budget in the process of the budget approval. The Joint Session of All Committees should be cancelled so that the committees can have enough time to proceed the budget approval. The mechanism of the negotiation among different parties should be improved. The staff department of the professional budget approval should be expanded and its function should be enhanced. The contents of the budget books should be clear and detailed and the information of the budget should be public. Finally , the government should proclaim the real information of the government debts and handle it more aggressively.