Budget system and process construction are basic mechanisms in government governance. A sound budget system or process, which includes balance, control and transparency, reduces the space for bad governance and sets up the foundation for good governance in the public sector. Such a system is a necessary, if not sufficient, condition for the latter. In the course of the past 100 years, the federal budget processes have evolved through various reform efforts into a sound and rigorous system with principles of accountability and transparency. However, the impasses in the federal budget arena have occurred from time to time, particularly with an increasing frequency in most recent years. In the analysis of their forms and systemic causes, such budget impasses are put in a framework of governance and shown that they are mainly the reflection of the U.S. checkandbalance regime. Finally, in a simple crossnational background, it is pointed out that having such budget impasses is not necessarily a terrible thing, nor is it so wonderful without them.