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Budget seems to be the lifeblood of government and it is an essential means to the modern states for achieving its goals and objectives. Budget reforms had started in the Great Britain from 17th century, but from 19th century the United States of America has been practicing a leading role in this field. And so it is meaningful to study the Korean case in comparison with the United States. In Chapter Ⅱ, we studied the general theories on reforms, the needs and stages of reforms. In Chapter Ⅲ, the process of reforms in the United States were observed with the backgrownd, the Line Item Budgeting, the Performance Budgeting, the Planning- Programming-Budgeting, Management by Objectives, Zero-Base Budgeting and Sunset Laws. In Chapter Ⅳ, the budget reforms in Korea were studied broadly and we pointed out some problems of it. In conclusion the budget reforms of Korea were influenced by United States models but we found some problems and the hastened adoptions of United States models were not fit for our country. To solve such a problem, Korean government should have more attention to the following matters. Firstly, the government must have more concern to broaden the supporting base of the people by allowing more participation of budget specialists in budgeting process and to level up the quality of the basic needs of the people. Secondly, when a new budget system is needed the government must consider the pilot studies in advance and change the budget environment. Thirdly, it needs to have a good information and modern decision making tequniques for the success of new budget systems and we must keep in mind that the budget process is culture bound. The budget reforms are continuing but there is no one unique model that fits for other countries. Some scholars said that the age of budget reform has passed and reform has been replaced by adaptation, as contemporary government have adjusted their budget practices to the needs and opportunities of the times.
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