政府預算所追求的目標一經濟與效率，在預算用語上，雖然沒有變，但在經濟與財政的環境變遷下，其意義卻有所改變。同理，政府預算的性質，也由原來是為政府部門編製的預算，轉成是為公共利益而編製的公共預算。研究政府預算的領域，已由行政與立法兩部門，轉為探討介於行政與立法兩部間之間的新興領域，研究途徑也由法規制度面擴張到預算組織行為面。在一九八O年以後，在財政赤字下更走向縮減預算。

　　　　　The goal of government budgeting is economy and efficiency. Under the changing circumstances of economy and finance, there is no change in budget language, but the meaning is changed. In the same way, the nature of government budgeting transforms the expenditure of government into public budgeting for public interest. The research scope of governmet budgeting emphasizes from the Executive and the Legislative into the twilight zones of both sectors. The approaches of governmet budgeting stretch from legal constitution into budgetary organization behavior. Until 1980 and after, the incremental government budgeting is going to cutback budgeting in the red.