This thesis presents the constitution debate, resulted from the decision of blocking budget instead of the deletion when the Legislative Yuan reviews the budget of central government in Taiwan. Basically speaking, budget review, in accordance with its law procedure, should shed a light on the essential meanings of public finance and the political power relations of budget formation. In other words, budget planning has to reveal a particular field of policy formation. Meanwhile, when the Legislative Yuan supervises budget execution and review in competence, it should also be regulated by norms. Otherwise, the legislative power may infringe the executive power, and, in addition to undermine government's overall governance capacity, threatening the national security of life and property, the more likely is to cause confusion in the constitutional systems and let the existing orderly democracy crippled.