However, in all countries with democratic political system of absolute supremacy of Parliament in matters relating to the "budget" included in their legislation. But the role of the legislature in the budget process in all systems are not equal. In a general classification, the country's legislature in budgeting reflects the fact that countries do not have similar legal systems, each based on the particular circumstances and political, social and economic, are a particular system. We concluded that the legal system is based on three types of funding constitutes the legislative authority noted: First, the legal system in England that has very little to delegate legislative body, to the extent that the budget proposed by the government, is actually rarely changed and improved. Second, the military, the first system in the opposite direction, and this institution has wide powers to the parliament of the autonomous government bill makes the system, the legal system governing the process of preparing and approving the budget in the United States. (Also, according to the powers that the French parliament, the Philippines, Nigeria, and to some extent the South Korean parliament is expected to consider and approve the budget, the two countries can be considered one of the countries rely on the legal system of the second type). Third, much of the legal system in countries such as Sweden are valid, based on the methods of advertising between the two systems is mentioned. This means that the correction to the legislature granted this authority is limited in practice marginal reforms. In this study, the United States of America considered the state budget. Assess the developments in the US financial rights and property rights system budget has been different dimensions in this regard, the role of the Congress in determining the country's fiscal policy has changed.