Public finance surplus involves two parts, firstly, whether the public revenue is stable; secondly, whether the public expenditure is cost-effective. A large proportion of the direct taxes of gambling goes to public revenue in Macao. The principle of pubic budgeting is living within our means, and expenditure should be based on the GDP growth rate. This study tries to find out how can we properly allocate public finance surplus. According to the empirical results: 1. The public revenue has been expanding, the Government is also expanding the range of functions. 2. The economic functions of public expenditure continued to expand, but the Government did not have more investment plan, only mainly maintained the government’s administrative operations to ensure the implementation of government functions. 3. The fiscal reserves of the Fund total accumulated 1,000 billion patacas and laying a solid financial basis for the future development of Macao SAR. 4. The allocation on public expenditure should be focus on priority sectors: payroll and current transfers, followed by re-considering the financial activities of capital expenditure, capital transfers. Public investment expenditure should take into account the stage of economic development. 5. A relatively rapid growth on the capital expenditure compared with the recurrent expenditure, which may pose a threat public financial budget for the contribution of the overall economy. 6. Projects for education and general public services on the public finance have significant positive earnings, and projects for public order and safety significantly reduced the growth of earnings. 7. The allocation on public surplus should give priority in housing and community facilities, followed by recommendations for the response to more emphasis on social protection projects, projects for public order and safety should review the effectiveness and efficiency of regional development.