Along with the process of economic reform, the management and administration of the state budget had the basic renovation and was completed step by step, which have contributed to economic growth and development. Bac Kan is located in the Northeast and the revenue is still limited, while the demand of investment for development is increasing rapidly, this means that budget management should be improved. Based on the evaluation of revenue and expenditure of Bac Kan state budget, the result shown that the effective of revenue was still low compared to objective
the expenditure was still high
the effective of investment was still limited. Since then, some recommendations were drown to deal with the limitations. The content of the paper is urgent and valuable not only for Bac Kan but also for others.