Budgeting is the basis and starting point of the whole budget management system. There exist the following problems in budgeting of expressway operation and management unit in China, such as: short of time and lack of manpower in budgeting, unscientific budgeting method, unreasonable quota standard system, rough and fragmentary budgeting, poor coordination among different units during the budget preparation. Some measures are suggested to meet these requirements, for example standardizing the periodic management of budgeting; promoting actively the zero-based budgeting method; developing a scientific system of quota standard; strengthening the basic work of budget preparation; emphasizing the communication and exchange between the units of different levels during the budget preparation; as well as establishing and improving the budget preparation and approval agencies; and carrying out budget assessment.