All of countries in the world including Viet Nam are very concern of using and managing state budget in order to adminstration, economic and society management. The law on state budget 2002, which was settled the relationship among local authorities, the relationship between the central budget and local budget. But It also showed some major issues to be reviewed and improved during the time of implementation. It is more difficult when Bac Kan province is a poor province. There are 90 percent of subsidies from Central state budget. There are a lot of issues of decentralization of collecting money, expenditure, the object of expenditure, human resource management in the state budget. It has to find out the solution to deal with these issues abovementioned.