Not much of attention has been paid to the study of government budget process in China. There exists a great difference in budget processes at the central-level governments in China and the United State of America, especially in the budget processes of legislative departments. Through examining the USA budget process, the authors find that the legislature dominates the USA budget process, the operation of which is under control of many institutional arrangements. Considering China’s national conditions, the authors believe it is essential that the Chinese central government gradually improve its legislative monitoring functions through the institutional construction and reform and ensure that the legislative budgetary intention will be enforced through the procedural control and legal mechanisms.