In our government, the resource allocation is based on the up-down resource total quota allocation system, which has provided all authorities basic budget and expenditure for regular law and added the autonomy for authorities to decide budget by themselves. But in the annual budget planning process, cases asking for additional budget via planning and budget audit committee are very abundant. Therefore, adopting budget strategy is an important issue when government authorities planning budget. This study verifies the effects of budget participation, budget perception and interpersonal relationship over budget strategy. Adopting questionnaire survey and statistic analyses, the empirical result of this study shows that the higher participation in the process of budget making, the higher the probability of execution budget strategy is. Moreover, this study finds that the budget perception generated by participating in the process of budget making is high for Kaohsiung city government¡¦s first-level agency directors, and it can also improve the strategy for execution budget competing, while for the central government, it is not affected. Therefore, reducing the budget audit committee frequency should be helpful for reducing the authorities asking for extra needs. This study also finds that bureau directors distinguish employees as insider or outsider by the value of relationship and authoritarianism, and treat them differently in budget allocation. Meanwhile, administration units take responsibility for administration staff, business units take responsibility for plan execution, the budget amount perceptions for directors of general affair, accounting, and administration unit directors are affected by interpersonal relationship, while directors of the business units are not affected.