Abstract: Starting from the analysis and comparison of the budget and final accounts data of cities with districts in Anhui Province, and selecting Guangzhou, Lanzhou and Hefei as the sample representatives of Eastern, Western and central China, this paper compares the impact of macroeconomic, policy orientation, urban resources and other factors on budget management. The study found that the existing budget preparation, implementation, supervision, analysis, evaluation, incentive system is not perfect, budget transparency is not high, and there are some problems such as “selective implementation” of budget. Some relevant suggestions are given to improve the budget management of the municipal government in our country from the legal level, budget preparation, the people's congress audit and supervision.