The government must have available solutions at hand to match budget executions should unforeseeable disbursements occur. The Reserve Funds System is one of the most flexible budget executions implemented worldwide. After comparing the Reserve Funds Systems of Taiwan, China, Japan and Korea to understand the homogeneities and differences, as well as the advantages and disadvantages prevalent in the systems, we can come up with a solution on Taiwan. This research suggests the maintenance and partial revisions of certain regulations. The details for modification are as follows: I. Gradually cancel the First Reserve Fund. II. Maintain the organization of the Directorate-General of Budget, Accounting and Statistics and avoid destroying the government’s overall revenue and expenditure system. III. Revise the procedure for payment in the Secondary Reserve Fund article under the Budget Law. IV. Enact a regulation calling for the deliberation of the tabulated disbursements should the Legislative Yuan fails to complete it within the set time frame.