In most administrative institutions, generally there are some budget management vulnerabilities, these vulnerabilities may exist in the budget preparation process, also may be present in the budget execution process, more of both. example, often only in the budget preparation process of the unit's financial sector participation, the participation of other departments are small, which makes the preparation of the budget is often associated with the various departments actual deviation; while on the other hand, the various departments in the implementation of the budget process, they lack the necessary management and norms appeared often misappropriate budget underreporting reported immediately, reporting more multi-purpose phenomenon, which in turn exacerbate the preparation budget and the deviation of the actual situation, budget management to the unit caused greater confusion.