預算過程是政治過程的核心，也是政府對社會價值權威性分配的記載文件。本文指出在預算過程中，預算相關人員常常會遭遇預算倫理的困境，例如：大量的赤字導致未來世代負擔增加；預算人員角色的衝突；及預算制度、程序不正當導致的不公平及資源配置的浪費。最後，作者提出從內在及外在的管道，來強化預算的分配合理化、合理化並減少不當的浪費。

Budgetary process lies at the heart of political process. Furthermore, budgeting is a document which records the results of authoritative allocation of socia1 values. This paper first depicts ethical dilemma within budgetary process, such as increasing tax burden for future generation; conflicting budgetary role of bureaucrats; and wasting resources by improper budgetary arrangements and procedures. At last, this paper offers internal and external devices which may help to retrain unethical or misconduct behavior in budgetary process.