There must be remedies to cope with if the legislature fails to finish budget auditing for some reason before the beginning of the fiscal year. Budget remedial measures may be regulated in the Constitution, laws, legal orders, administrative rules or in accordance with established practice, in which the law that established the better. Government revenue is based on laws or administrative orders rather than the budgeted levy and expenditure should be strictly enforced on budget. It is available that only the items of expenditure may be enforced in advance should be projected. Expenditure items regulated in law is the best way among the different remedial measures. The budget remedial measures of Taiwan are regulated in Budget Act and both income and expenditure are included. Expenditures can be enforced in advance according to the budget of the previous year except the new capital expenditure and new plan expenditure. The loose requirement leads to legislative inaction easily. The suggestions in this study are listed as following: 1. Delete provisions of the part of revenue. 2. Provisions of the part of expenditure should be amended as only Legal Expenses, Continuous Expenses can be enforced and basic operating funds can be maintained. 3. Rising of debt in response to the needs of revenues and expenditures may be conducted.