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As China’s financial reform and tax-reform made progress, the country has started departmental budget since 2000, revenue and expenditure budget and a series of reforms have carried on 2001. Our country’s budget-reform actually use the improvement patching strategy, haven’t overall framework to guide the budget system improvement. Therefore, the focus of budget-reform is regulation, the establishment of a budgetary system, procedures to enhance compliance of budget-control and the promotion of priority configuration.The power of configuration in the budget, has made preliminary results. Budget departments and the distribution of power between the National People’s Congress is constantly improving, due to the reform of the NPC and the NPC itself, it is playing an increasingly large role. However, as the rational allocation political tool, budget reflects the only economic development.Due to factors of political system characteristics, as well as the influence of the history and reality environment, the main constraints haven’t form the real mechanism of checks and balances. Therefore, it is necessary to configure the scientific and rational allocation model of our government budget. From the process of preparation, authorization, implementation, monitoring, I research the respective powers of Communist Party of China, the National People’s Congress, government administration, finance departments. This can contribute to the further improvement of the budget system and development of China’s financial system, and can also create conditions for future political reform.First of all, the article reviews the relevant literature, drawing favorable results from that, and describes the concepts and theories. Secondly, analyzes the existing status quo of our budget power configuration, that is, an appropriate budget authority, and relevance of people’s congresses, governments, finance departments and so on. Third, analyzes the problems of budget’s power allocation: whether power configuration in all aspects of the budget is reasonable, whether the implemental agencies in specific settings are reasonable, whether realistic political system, institutional settings, meet the reasonableness requirements and the allocation of budgetary authority, and the specific problems (including the superficial in the approval and supervision of the NPC, the government in the budget over-controlling and randomness, the enormous pressure of the financial sector, the central financial lack of centralization and local autonomy, etc.). Fourth, analyzes the cause of configuration problems in the budgetary authority, from the ideological, political, economic, and other four levels. Finally, proposes the solution to improve the relationship, such as the audit should be placed under the National People’s Congress; set up a special budget-institution; set up a special budget committee; NPC budgetary capacity to improve and strengthen budget approval and oversight powers of Congress; standardize the government budget management, improve the level of government budget management.Innovation of this paper: First, from the perspective view of power distribution and a reasonable point, more comprehensively analyzes problems of budget right between China’s National People’s Congress, government, financial departments and other sectors; the second is analyzing the causes of the budget allocation problem from all different levels, and put forward the corresponding measures of step by step, based on the realities of the environment.
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