本文之研究目的：(1) 檢視先進民主國家如美、英、日、法國會之預算審議制度；(2) 實證調查立法院預算審議之狀況；並徵詢立法委員或行政幕僚對預算審議之看法；(3) 以西方先進國家之經驗為經，我國之預算審議運作為緯，提出強化立法院預算審議功能之建議。 本研究主要是分析立法院預算審議之結構與功能。根據中華民國憲法之規定，立法院具有審查行政院預算案之權力；但立法委員由於過分忙碌，加上立法助理體系功能不彰與品質低落，以致無法達成此項任務。本研究一方面以已開發國家如美國、日本與英國國會之運作經驗為基礎，一方面則以深度訪問法與郵寄問卷法，查訪八十位左右之立法委員與立法預算專家。本文作者不僅分析目前立法院審查預算時所遭遇的困難與問題，該項分析特別著重於立法院體系內部的層面；同時文末亦提出問題導向的策略，以強化立法院預算審查功能

The is a paper devoted to the analysis of functions and structures of budgetary review of the Legislative Yuan (L Y), the Republic of China. In accordance with the ROC's Constitution, the L Y is empowered to review bugetary proposals from the Executive Yuan. However. the legislative members are too busy to complete these tasks owing to the low quality of Legislative staffs and weak function of Legislative Assisstant System. This research was conducted. on the one hand. on the base of the experience operating in the Congress of the developed countries such as USA British, Japan. and others. On the other hand. the author has surveyed more than eighty legislative members and legislative researchers through the depth-interview and mailed­questionnaire. The author analyzed the problerns and difficulities the LY now encountered and arbitrarily focused upon the description in the inner system of the LY. Finally several issue­oriented strategies were provided to strengthen the function of budgetary review.